Subtitle F. Procedure and Administration
Chapter 61. Information and Returns
Chapter 62. Time and Place for Paying Tax
Chapter 63. Assessment
Chapter 64. Collection
Chapter 65. Abatements, Credits, and Refunds
§ 6001--Notice or Regulations Requiring Records, Statements and Special Rules
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6011--General Requirement of Return
§ 6011(e)--Magnetic Media
CC:DOM:IT&A:4 Margaret Owens (202) 622-4940
§ 6011(e)--Electronic Filing of Returns (Other than Magnetic Media)
CC:DOM:IT&A:4 Celia Gabrysh (202) 622-4940
§ 6012--Persons Required to Make Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6013--Joint Returns of Income Tax by Husband and Wife
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6014-6020--Information & Relations
§ 6017--Self-Employment Tax Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6018--Estate Tax Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6019--Gift Tax Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6020--Returns Prepared for or Executed by Secretary
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6031--Return of Partnership Income
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 6032--Returns of Banks with Respect to Common Trust Funds
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6033--Returns by Exempt Organizations
E:EO Amy Henchey (202) 622-7732
E:EO:P David Flavin (202) 622-7922
E:O:EO Robert Gardiner (202) 622-8395
CC:EBEO:8 Vivian Moore (202) 622-4290
CC:EBEO:8 Joan Domike (202) 622-4290
§ 6034--Returns by Trusts Described in Section 4947(a)(2) or Claiming Charitable Deductions under Section 642(c)
E:EO:P Robert Harper (202) 622-7306
CC:EBEO:8 Vivian Moore (202) 622-4290
CC:EBEO:8 Joan Domike (202) 622-4290
§ 6036--Notice of Qualification as Executor or Receiver
§ 6037--Procedure & Administration
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6037--Return of S Corporation
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:FS:P&SI Andrea Tucker (202) 622-7860
§ 6038--Information with Respect to Certain Foreign Corporations
CC:INTL Edward Williams (202) 874-1490
§ 6038A--Information with Respect to Certain Foreign Owned Corporations
CC:INTL Carol Tello (202) 622-3880
§ 6038B--Notice of Certain Transfers to Foreign Persons
CC:INTL Bernard Bress (202) 622-3850
CC:INTL Charles Saverude (202) 622-3800
CC:INTL Elizabeth Karzon (202) 622-3860
§ 6038C--Information with Respect to Foreign Corporations Engaged in US Business
CC:INTL Carol Tello (202) 622-3880
CC:INTL Tom Ralph (202) 622-3880
§ 6039-6039C--Information Required in Connection with Options
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
CC:DOM:FS:IT&A Willie Armstrong, Jr (202) 622-7920
§ 6039D--Returns and Records with Respect to Certain Fringe Benefits
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
§ 6039E--Information Concerning Resident Status
CC:INTL Ricardo Cadenas (202) 874-1490
§ 6040B,F,G--Returns for Unemployment Compensation
CC:EBEO:2 Jean Casey (202) 622-6040
CC:EBEO:2 Will McLeod (202) 622-6040
§ 6041-6042--Information at Source
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
CC:DOM:IT&A:1 David Auclair (202) 622-4910
CC:INTL Terri Hughes (202) 622-3870
§ 6043-6044--Information Returns
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
CC:INTL Kathryn O'Brien (202) 622-3860
§ 6045--Returns of Brokers
CC:DOM:IT&A:1 Renay France (202) 622-4910
§ 6045(d)--Substitute Payments
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 6047--Information Relating to Certain Trusts and Annuity Plans
E:EP Staff Contact (202) 622-6074
§ 6048--Returns as to Certain Foreign Trusts
CC:INTL Leslie Cracraft (202) 622-3860
CC:INTL Joseph Henderson (202) 622-3880
CC:INTL Jeffrey Vinnick (202) 622-3840
§ 6049--Interest Payment Returns
CC:DOM:IT&A:1 Renay France (202) 622-4910
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6049--RICs, REITs, REMICs & OID
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 6050A,B--Procedure & Administration
CC:EBEO:2 Will McLeod (202) 622-6040
§ 6050C(Repealed)--Information Regarding Windfall Profits Tax
§ 6050D--Returns Relating to Energy Grants and Financing
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6050E--State and Local Income Tax Refunds
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6050F--Returns Relating to Social Security Benefits
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Jerry Holmes (202) 622-6040
§ 6050G--Returns Relating to Certain Railroad Retirement Benefits
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Jerry Holmes (202) 622-6040
§ 6050H--Returns Relating to Mortgage Interest
CC:DOM:IT&A:1 Renay France (202) 622-4910
§ 6050I--Returns Relating to Cash Received in Trade or Business
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6050J--Returns Relating to Foreclosure
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6050K--Returns Relating to Exchanges of Certain Partnership Interest
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 6050L--Information Returns Regarding Disposition of Donated Property
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6050M--Contracts from Federal Agencies
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6050N--Returns Relating to Royalty Payments
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6050P--Cancellation of Indebtedness
CC:DOM:IT&A:3 Sharon Hall (202) 622-4930
§ 6051--Receipts for Employees
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
CC:EBEO:2 Jean Casey (202) 622-6040
CC:EBEO:2 Al Kelley (202) 622-6040
CC:DOM:FS:IT&A Willie Armstrong, Jr. (202 622-7920
§ 6051(f)--Statements Required in Case of Sick Pay Paid by Third Parties
CC:EBEO:3 Philip Corn (202) 622-6050
CC:EBEO:2 Jean Casey (202) 622-6040
CC:EBEO:2 Al Kelley (202) 622-6040
§ 6052--Returns for Wages Paid as Group-Life Insurance
CC:EBEO:2 Al Kelley (202) 622-6040
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Will McLeod (202) 622-6040
§ 6053--Reporting of Tips
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
CC:EBEO:4 Karin Loverud (202) 622-6060
§ 6057--Annual Registration, etc. (Pension Plans)
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Calder Robertson (202) 622-6090
§ 6058--Information Required in Connection with Certain Plans of Deferred Compensation
E:EP Staff Contact (202) 622-6074
§ 6059--Periodic Report of Actuary
E:EP Staff Contact (202) 622-6074
§ 6060--Information Returns of Income Tax Return Preparers
CC:DOM:IT&A:1 Nancy Rose (202) 622-4910
§ 6061-6065--Signing Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6071-6076--Time for Filing Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6081--Extension of Time for Filing Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6091--Place for Filing Returns
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6096--Designation of Payment to Presidential Election Campaign Fund
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6101-6102--Procedure & Administration
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6103--Confidentiality & Disclosure of Return & Return Information
CC:EL:D John Rosner (202) 622-4570
§ 6104--Publicity of Information Required from Certain Exempt Organizations and Certain Trusts
E:EO:P David Flavin (202) 622-7922
CC:EBEO:8 Vivian Moore (202) 622-4290
CC:EBEO:8 Joan Domike (202) 622-4290
§ 6107--Income Tax Return Preparers Must Furnish Copy of return to taxpayer and must return a copy or list
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6109--Identifying Numbers
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6110--Public Inspection of Written Determinations
CC:DOM:CORP:T Wayne Thomas (202) 874-0100
§ 6111--Registration of Tax Shelters
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 6112--Organizers and Sellers of Potential Abusive Tax Shelters Must Keep List of Investors
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 6113--Disclosure of Nondeductibility of Contributions
CC:EBEO:5 Paul Accettura (202) 622-6070
CC:EBEO:8 Joan Domike (202) 622-4290
§ 6114--Treaty-based Return Positions
CC:INTL David Bergkuist (202) 622-3860
§ 6115--Disclosure Related to Quid Pro Quo Contributions
CC:EBEO:5 Betty Clary (202) 622-6070
CC:EBEO:8 Joan Domike (202) 622-4290
§ 6151--Time and Place for Paying Tax Shown on Return
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6154(Repealed)--Installment Payments of Estimated Tax by Corporations
§ 6155--Payment on Notice and Demand
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6156--Installment Payments for Highway Motor Vehicles
CC:DOM:P&SI:8 Ted Margopulos (202) 622-3130
CC:DOM:P&SI:8 Ned Madden (202) 622-3130
§ 6157--Payment of Federal Unemployment Tax
CC:EBEO:2 Will McLeod (202) 622-6040
CC:EBEO:2 Jean Casey (202) 622-6040
CC:EBEO:3 Phil Corn (202) 622-6050
§ 6159--Installment Payment of Tax Liability
CC:EL:GL Staff Contact (202) 622-3600
§ 6161-6167--Extension of Time for Payment of Tax
CC:DOM:IT&A:1 Debra Carlisle (202) 622-4910
§ 6201--Assessment Authority
CC:EL:GL Staff Contact (202) 622-3600
§ 6202--Mode or Time of Assessment
CC:EL:GL Staff Contact (202) 622-3600
§ 6203--Method of Assessment
CC:EL:GL Staff Contact (202) 622-3600
§ 6204--Supplemental Assessment
CC:EL:GL Staff Contact (202) 622-3600
§ 6205--Special Rule Applicable to Certain Employment Taxes
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Al Kelley (202) 622-6040
CC:EBEO:2 Jean Casey (202) 622-6040
§ 6206-6215--Procedure & Administration
CC:DOM:IT&A:3 Peter Cohn (202) 622-4930
§ 6206--Special Rules for Excessive Claims
CC:DOM:P&SI:8 Frank Boland (202) 622-3130
§ 6211--Definition of a Deficiency
§ 6212--Notice of a Deficiency
§ 6212--Last Known Address
CC:DOM:IT&A:4 Margaret Owens (202) 622-4940
§ 6213--Restrictions Applicable to Deficiencies--Petition to Tax Court
§ 6213(a)--Tax Jurisdiction to Restrain Premature Assessments
§ 6214--Determinations by Tax Court
§ 6215--Assessment of Deficiency Found by Tax Court
§ 6221-6231--Assessment--Partnership Items
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Dianna K. Miosi (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 6232--Extension of Subchapter to Windfall Profit Tax
§ 6233--Extension to Entities Filing Partnership Returns, etc.
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 6241-6245--Tax Treatment of Subchapter S Items
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Dianna K. Miosi (202) 622-3050
§ 6301-6344--Chapter 64-Collection
CC:INTL Lilo Hester (202) 874-1490
CC:INTL George Sellinger (202) 874-1490
§ 6301--Collection Authority
CC:EL:GL Staff Contact (202) 622-3600
§ 6302--Mode or Time of Collection
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6303--Notice and Demand for Tax
CC:EL:GL Staff Contact (202) 622-3600
§ 6305--Collection of Certain Liability
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 6311--Payment by Check or Money Order
CC:EL:GL Staff Contact (202) 622-3600
§ 6313--Fractional Parts of a Cent
CC:EL:GL Staff Contact (202) 622-3600
§ 6314--Receipt for Taxes
CC:EL:GL Staff Contact (202) 622-3600
§ 6315--Payments of Estimated Income Tax
CC:EL:GL Staff Contact (202) 622-3600
§ 6316--Payment by Foreign Currency
CC:EL:GL Staff Contact (202) 622-3600
§ 6317--Payment of Federal Unemployment Tax for Calendar Quarter
CC:EBEO:2 Jean Casey (202) 622-6040
CC:EBEO:2 Al Kelley (202) 622-6040
§ 6321--Lien for Taxes
CC:EL:GL Staff Contact (202) 622-3600
§ 6322--Period for Lien
CC:EL:GL Staff Contact (202) 622-3600
§ 6323--Validity and Priority Against Certain Persons
CC:EL:GL Staff Contact (202) 622-3600
§ 6324--Special Liens for Estate and Gift Taxes
CC:EL:GL Staff Contact (202) 622-3600
§ 6324A--Special Liens for Estate Tax Deterred Under Section 6166
CC:EL:GL Staff Contact (202) 622-6074
§ 6324B--Special Liens for Estate Tax Attributable to Farm, Etc. Valuation
CC:EL:GL Staff Contact (202) 622-6074
§ 6325--Release of Lien or Discharge of Property
CC:EL:GL Staff Contact (202) 622-3600
§ 6326--Administrative Appeal of Liens
CC:EL:GL Staff Contact (202) 622-3600
§ 6331--Levy and Distraint
CC:EL:GL Staff Contact (202) 622-3600
§ 6332--Surrender of Property Subject to Levy
CC:EL:GL Staff Contact (202) 622-3600
§ 6333--Production of Books
CC:EL:GL Staff Contact (202) 622-3600
§ 6334--Property Exempt from Levy
CC:EL:GL Staff Contact (202) 622-3600
§ 6335--Sale of Seized Property
CC:EL:GL Staff Contact (202) 622-3600
§ 6336--Sale of Perishable Goods
CC:EL:GL. Staff Contact (202) 622-3600
§ 6337--Redemption of Property
CC:EL:GL Staff Contact (202) 622-3600
§ 6338--Certificate of Sale, Deed of Real Property
CC:EL:GL Staff Contact (202) 622-3600
§ 6339--Legal Effect of Certificate of Sale of Personal Property and Deed to Real Property
CC:EL:GL Staff Contact (202) 622-3600
§ 6340--Records of Sale
CC:EL:GL Staff Contact (202) 622-3600
§ 6341--Expense of Levy and Sale
CC:EL:GL Staff Contact (202) 622-3600
§ 6342--Application of Proceeds of Levy
CC:EL:GL Staff Contact (202) 622-3600
§ 6343--Authority to Release Levy and Return Property
CC:EL:GL Staff Contact (202) 622-3600
§ 6344--Cross References
CC:EL:GL Staff Contact (202) 622-3600
§ 6401--Amounts Treated as Overpayments
CC:DOM:IT&A:1 Renay France (202) 622-4910
§ 6402--Authority to Make Credits or Refunds
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6402(a)(b)--Past Due Support/Debts Owed
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6402(i)--Refunds to Certain Fiduciaries of Insolvent Member of Affiliated Groups
CC:CORP:2 Edward Cohen (202) 622-7770
§ 6403--Overpayment of Installment
CC--CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6404--Abatements
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
§ 6404(e)(1)--Abatement of Interest
§ 6405--Reports of Refunds & Credits
§ 6405-6408--Procedure & Administration
CC:DOM:IT&A:1 Donna Welch (202) 622-4910
§ 6406--Prohibition of Administrative Review of Decisions
§ 6407--Date of Allowance of Refund or Credit
§ 6408--State Cheat Laws Not to Apply
CC:EL:GL Staff Contact (202) 622-3600
§ 6411--Tentative Carryback and Refund Adjustments
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
§ 6411(c)--Consolidated Returns
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
§ 6412--Floor Stock Refunds
CC:DOM:P&SI:8 Ted Margopulos (202) 622-3130
CC:DOM:P&SI:8 Ned Madden (202) 622-3130
§ 6413--Special Rules Applicable to Certain Employment Taxes
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Jean Casey (202) 622-6040
CC:EBEO:2 Al Kelley (202) 622-6040
§ 6414--Income Tax Withheld
CC:DOM:IT&A:4 Andrew Irving (202) 622-4930
§ 6415--Credits or Refunds to Persons who Collected Certain Taxes
CC:DOM:P&SI:8 Ted Margopulos (202) 622-3130
CC:DOM:P&SI:8 Ned Madden (202) 622-3130
§ 6416--Certain Taxes on Sales and Services (Fuel Taxes)
CC:DOM:P&SI:8 Tyrone Montague (202) 622-3130
CC:DOM:P&SI:8 Frank Boland (202) 622-3130
CC:DOM:P&SI:8 Ruth Hoffman (202) 622-3130
§ 6416--Other Excise Taxes
CC:DOM:P&SI:8 Ted Margopulos (202) 622-3130
CC:DOM:P&SI:8 Ned Madden (202) 622-3130
§ 6418--Sugar
§ 6419--Excise Tax on Wagering
CC:DOM:P&SI:8 Ted Margopulos (202) 622-3130
CC:DOM:P&SI:8 Ned Madden (202) 622-3130
§ 6420--Gasoline Used on Farms
CC:DOM:P&SI:8 Frank Boland (202) 622-3130
CC:DOM:P&SI:8 Ruth Hoffman (202) 622-3130
§ 6421--Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems, or Sold for Certain Exempt Purposes
CC:DOM:P&SI:8 Frank Boland (202) 622-3130
CC:DOM:P&SI:8 Ruth Hoffman (202) 622-3130
§ 6425--Adjustments of Overpayment of Estimated Income Tax by Corporation
CC:DOM:IT&A:1 Michael Gompertz (202) 622-4910
§ 6425(d)--Consolidated Returns
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
§ 6427--Fuels Not Used for Taxable Purposes
CC:DOM:P&SI:8 Frank Boland (202) 622-3130
CC:DOM:P&SI:8 Ruth Hoffman (202) 622-3130
§ 6428(Repealed)
§ 1981 Rate Reduction Tax Credit
§ 6429--Credit and Refund of Chapter 45 Taxes Paid by Royalty Holders
§ 6430--Credit or Windfall Profits Taxes to Certain Trust Beneficiaries
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