26 CFR § 157.6091-1 - Place for filing returns.

---
identifier: "/us/cfr/t26/s157.6091-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 157.6091-1 - Place for filing returns."
title_number: 26
title_name: "Internal Revenue"
section_number: "157.6091-1"
section_name: "Place for filing returns."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "157"
part_name: "EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS"
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. 7805."
regulatory_source: "T.D. 9134, 69 FR 41193, July 8, 2004, unless otherwise noted."
cfr_part: "157"
---


# 157.6091-1 Place for filing returns.

The return required by § 157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.