The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9727) providing that, unless otherwise directed, the proper place for taxpayers to file a claim for credit or refund is with the service center where the taxpayer currently would be required to file a tax return for the type of tax to which the claims relates (without regard to the place where the tax was paid or was required to be paid).
The final regulations [PDF 226 KB] also revise references in the existing regulations to the refund threshold amount for referral to the Joint Committee on Taxation.
The final regulations adopt regulations proposed in 2011, with certain modifications or clarifications including:
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.