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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 2. BACKGROUND

Internal Revenue Bulletin 1996-32 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 80–27, provides, in § 6.02, for nine separate locations to which group parents should send the annual information required to maintain a group exemption letter. These designations were generally based upon the locations of the service centers closest to the filers. The Service has now centralized the filing of the required information in the Internal Revenue Service Center, Ogden, Utah.

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▸Contents — Internal Revenue Bulletin 1996-32
Internal Revenue Bulletin 1996-32

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