# Place for Filing
> **IRS** · Final regulations. · Published 2004-09-16 · Effective 2004-09-16 · 69 FR 55743
## Document
- **Document number:** 04-19478
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 55743
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-09-16
- **Effective date:** 2004-09-16
- **Treasury docket:** TD 9156
## Abstract

This document contains final regulations that update obsolete references in the existing regulations under section 6091 of the Internal Revenue Code (Code) regarding the place for filing hand- carried returns and other documents. These final regulations reflect changes in the organizational structure of the IRS but do not make substantive changes to taxpayers' current ability to hand carry returns to a local IRS office.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/09/16/04-19478/place-for-filing)
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