SECTION 2. BACKGROUND

Section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105–206, 112 Stat. 686, requires the Commissioner of Internal Revenue to develop and implement a plan to reorganize the Service. As a result of this reorganization, the Service replaced the national, regional, and district structure with organizational units serving particular industries and groups of taxpayers.

Existing regulations direct taxpayers to file certain elections, statements, and other documents with various national, regional, and district offices, and specify that certain Service officials or positions are authorized to perform certain actions. Some of these regulations pertain to elections, statements, and other documents that, because of a change in the law or other factor, are no longer required to be filed. Other regulations specify outdated places of filing ( e.g., the Office of District Director), contain outdated filing instructions, lack specific filing addresses for elections, statements, and other documents that are currently required or permitted to be filed, or specify that certain actions are to be taken by Service officials or positions that no longer exist.