# Treas. Reg. § 55.6091-2: Exceptional cases.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-55.6091-2>. Interprets 26 U.S.C. § 6091.

Notwithstanding the provisions of § 55.6091-1, the Commissioner may permit the filing of any Chapter 44 tax return in any local Internal Revenue Service office. 

[T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981. Redesignated by T.D. 8180, 53 FR 6148, Mar. 1, 1988, as amended by T.D. 9156, 69 FR 55746, Sept. 16, 2004]