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Arthur Rubin
Arthur Rubin, Tax Preparer
Category: Tax
Satisfied Customers: 1561
Experience:  22 years of tax preparation experience, including individual, trust, and estate returns.
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Since the Reform and Restructuring Act of 1998 did away with

Customer Question

Since the Reform and Restructuring Act of 1998 did away with "district directors" and "internal revenue districts" how does a person determine where they are requied to provide income information under 6091?
Submitted: 8 years ago.
Category: Tax
Expert:  Arthur Rubin replied 8 years ago.

Dear Lindsey,


Thank you for using Just Answer.


Section 6091 specifies that, if the taxpayer is not in an "internal revenue district", then the return "shall be made as such place as the Secretary shall by regulations designate".


As for section 6301, if there are no district directors, the responsibility clearly falls back to the Secretary or his designate.