26 U.S.C. § 6091

1. (a)When not otherwise provided for by this title, the Secretary shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations.
2. (b)In the case of returns of tax required under authority of part II of this subchapter—
   1. (1)
      1. (A)Except as provided in subparagraph (B), a return (other than a corporation return) shall be made to the Secretary—as the Secretary may by regulations designate.
         1. (i)in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or
         2. (ii)at a service center serving the internal revenue district referred to in clause (i),
      2. (B)Returns of—shall be made at such place as the Secretary may by regulations designate.
         1. (i)persons who have no legal residence or principal place of business in any internal revenue district,
         2. (ii)citizens of the United States whose principal place of abode for the period with respect to which the return is filed is outside the United States,
         3. (iii)persons who claim the benefits of section 911 (relating to citizens or residents of the United States living abroad), section 931 (relating to income from sources within Guam, American Samoa, or the Northern Mariana Islands), or section 933 (relating to income from sources within Puerto Rico),
         4. (iv)nonresident alien persons, and
         5. (v)persons with respect to whom an assessment was made under section 6851(a) or 6852(a) (relating to termination assessments) with respect to the taxable year,
   2. (2)
      1. (A)Except as provided in subparagraph (B), a return of a corporation shall be made to the Secretary—
         1. (i)in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or
         2. (ii)at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
      2. (B)Returns of—shall be made at such place as the Secretary may by regulations designate.
         1. (i)corporations which have no principal place of business or principal office or agency in any internal revenue district,
         2. (ii)foreign corporations, and
         3. (iii)corporations with respect to which an assessment was made under section 6851(a) (relating to termination assessments) with respect to the taxable year,
   3. (3)
      1. (A)Except as provided in subparagraph (B), returns of estate tax required under section 6018 shall be made to the Secretary—
         1. (i)in the internal revenue district in which was the domicile of the decedent at the time of his death, or
         2. (ii)at a service center serving the internal revenue district referred to in clause (i), as the Secretary may by regulations designate.
      2. (B)If the domicile of the decedent was not in an internal revenue district, or if he had no domicile, the estate tax return required under section 6018 shall be made at such place as the Secretary may by regulations designate.
   4. (4)Notwithstanding paragraph (1), (2), or (3), a return to which paragraph (1)(A), (2)(A), or (3)(A) would apply, but for this paragraph, which is made to the Secretary by handcarrying shall, under regulations prescribed by the Secretary, be made in the internal revenue district referred to in paragraph (1)(A)(i), (2)(A)(i), or (3)(A)(i), as the case may be.
   5. (5)Notwithstanding paragraph (1), (2), (3), or (4) of this subsection, the Secretary may permit a return to be filed in any internal revenue district, and may require the return of any officer or employee of the Treasury Department to be filed in any internal revenue district selected by the Secretary.
   6. (6)In the case of any return of tax imposed by section 4181 or subtitle E (relating to taxes on alcohol, tobacco, and firearms), subsection (a) shall apply (and this subsection shall not apply).