26 CFR § 156.6091-2 - Exceptional cases.

---
identifier: "/us/cfr/t26/s156.6091-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 156.6091-2 - Exceptional cases."
title_number: 26
title_name: "Internal Revenue"
section_number: "156.6091-2"
section_name: "Exceptional cases."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "156"
part_name: "EXCISE TAX ON GREENMAIL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805."
regulatory_source: "T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted."
cfr_part: "156"
---


# 156.6091-2 Exceptional cases.

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]