# Pub. L. 89-713: changes to the Internal Revenue Code 1966-11-02, 80 Stat. 1107. Source: . ## Legislative history - Bill: [H.R. 6958](https://www.congress.gov/bill/89th-congress/house-bill/6958) ## § 6091: Place for filing returns or other documents - § 6091(b)(1): Pub. L. 89–713, § 1(a)(1), authorized the Secretary to promulgate regulations allowing individuals to file tax returns either in the internal revenue district in which the taxpayer’s legal residence or principal place of business is located or at a service center serving that district, designated as subpar. (B)(1) the existing provisions which authorized the Secretary to prescribe the place without limitations as to the Secretary’s range of alternative choices for the filing of returns of persons who have no legal residence or principal place of business in any internal revenue district, and added subpar. (B)(ii) to (iv). - § 6091(b)(2): Pub. L. 89–713, § 1(a)(1), authorized the Secretary to promulgate regulations allowing corporations to file tax returns either in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation or at a service center serving that district, designated as subpar. (B)(i) the existing provisions which authorized the Secretary to prescribe the place without limitations as to the Secretary’s range of alternative choices for the filing of returns of corporations having no principal place of business or principal office or agency of the corporation, and added subpar. (B)(ii), (iii). - § 6091(b)(4), § 6091(b)(5): Pub. L. 89–713, § 1(a)(2), (3), added par. (4), redesignated former par. (4) as (5), and, in par. (5), substituted “paragraph (1), (2), (3), or (4)” for “paragraph (1), (2), or (3)”. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103: Pub. L. 89–713 substituted “disclosure of information as to persons filing income tax returns” for “lists of taxpayers” in section catchline and, in subsec. (f), substituted provisions authorizing the furnishing to an inquirer of the information as to whether or not a person has filed an income tax return in a designated internal revenue district for a particular taxable year for provisions directing the preparation of lists containing the name and post-office address of each person making an income tax return in an internal revenue district to be made available for public inspection in the office of the principal internal revenue officer for the internal revenue district in which the return was filed. ## § 6151: Time and place for paying tax shown on returns - § 6151(a): Pub. L. 89–713 substituted the revenue officer with whom the return is filed for the principal internal revenue officer for the internal revenue district in which the return is required to be filed as the description of the person to whom the tax is paid. ## § 7422: Civil actions for refund - § 7422(f), § 7422(g): Pub. L. 89–713 added subsec. (f) and redesignated former subsec. (f) as (g). ## § 7482: Courts of review - § 7482(b)(1): Pub. L. 89–713 substituted provisions requiring that appeals from Tax Court decisions be made to the Court of Appeals for the circuit in which the taxpayer resides, in the case of a taxpayer other than a corporation, and, in the case of appeals by corporations, to the Court of Appeals for the circuit in which the corporation has its principal place of business or principal office or agency for provisions prescribing review by the Court of Appeals for the circuit in which was located the office to which was made the return of the tax in respect of which the liability arose, and inserted provision for the time of determining legal residence, place of business, or principal office or agency. ## § 7502: Timely mailing treated as timely filing and paying - § 7502(a): Pub. L. 89–713 inserted filing of tax returns and the payments of tax to the list of operations to which the timely-mailing-timely-filing provisions of the subsec. apply and altered the subsec. structurally by dividing its provisions into pars. (1) and (2). - § 7502(b): Pub. L. 89–713 substituted “Postmarks” for “Stamp machine” in heading. - § 7502(c): Pub. L. 89–713 inserted returns and payments to the list of operations to which the timely-mailing-timely-filing provisions apply and altered par. (1) structurally by dividing its provisions into subpars. (A) and (B). - § 7502(d): Pub. L. 89–713 designated existing provisions as par. (1) and added pars. (2) and (3).