# Treas. Reg. § 156.6091-2: Exceptional cases.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-156.6091-2>. Interprets 26 U.S.C. § 6091.

Notwithstanding the provisions of § 156.6091-1, the Commissioner may permit the filing of any tax return under chapter 54 (Greenmail) of the Code in any local Internal Revenue Service office. 

[T.D. 8379, 56 FR 65685, Dec. 18, 1991, as amended by T.D. 9156, 69 FR 55747, Sept. 16, 2004]