Effective for any Form 8928 that is due on or after January 1, 2010, the return required by § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

[T.D. 9457, 74 FR 46000, Sept. 8, 2009]