SECTION 1. PURPOSE

Certain provisions of Title 26 of the Code of Federal Regulations direct taxpayers to file elections, statements, and other documents with offices or officials that have been eliminated in the recent Internal Revenue Service (Service) reorganization. This notice advises taxpayers of the proper address for filing certain elections, statements, and other documents with the Service as a result of the reorganization, including with respect to offices or officials that no longer exist as part of the reorganization. This notice, however, does not modify any existing delegation order and does not identify Service officials who currently are authorized to perform any action currently provided for in a regulation. Taxpayers should contact the Service if they have questions regarding who within the Service is authorized to perform any action currently provided for in a regulation with respect to a Service official or position that no longer exists as a result of the reorganization.

This notice does not affect any filing prior to its issuance. Furthermore, although this notice does not modify the regulations identified herein, taxpayers should follow the filing instructions contained in the notice in order to ensure the timely receipt and processing of filings made with the Service. However, if a taxpayer files an election, statement, or document as directed in existing regulations, the Service will forward such election, statement, or document to its proper filing location.

The Treasury Department and Service intend to issue revised regulations that will

take into account the recent Service reorganization. In addition, until such time, the Service intends to periodically update taxpayers (through updated notices or other means of communication) regarding where elections, statements, and other documents should be filed.