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Introduction

SECTION 1. BACKGROUND

Internal Revenue Bulletin 2010-31 · 2026-10-03 edition · updated 2026-10-04 · United States

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

At the time the Service was reorganized, existing regulations directed taxpayers to file certain elections, statements, returns, and other documents with various

national, regional, and district offices that the Service abolished during the reorganization. Some of those regulations specified what later became outdated places of filing due to the reorganization ( e.g., the Office of District Director), contained outdated filing instructions, or lacked specific filing addresses for documents that, at the time, were required or permitted to be filed. Accordingly, the Service published Notice 2003–19, 2003–1 C.B. 703, Place of Filing Certain Elections, Statements, Returns, and Other Documents, to advise taxpayers of the proper addresses to file these documents with the Service as a result of the reorganization.

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▸Contents — Internal Revenue Bulletin 2010-31
Internal Revenue Bulletin 2010-31

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