# Treas. Reg. § 53.6091-2: Exceptional cases.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-53.6091-2>. Interprets 26 U.S.C. § 6091.

Notwithstanding the provisions of § 53.6091-1, the Commissioner may permit the filing of any Chapter 42 tax return in any local Internal Revenue Service office. 

[T.D. 7368, 40 FR 29843, July 16, 1975. Redesignated by T.D. 8084, 51 FR 16303, May 2, 1986, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]