SECTION 3. EFFECTIVE DATE
Internal Revenue Bulletin 2010-31 · 2026-10-03 edition · updated 2026-10-04 · United States
The notice is effective for elections, statements, returns, and other documents filed on or after August 2, 2010.
EFFECT ON OTHER DOCUMENTS
Notice 2003–19, 2003–1 C.B. 703, Place of Filing Certain Elections, State
2010–31 I.R.B. 182 August 2, 2010
.04 The forms or returns described in this section must be mailed to Centralized Insolvency Operation, Post Office Box 21126, Philadelphia, PA 19114. The return or form must be marked “Request for Prompt Refund” and be accompanied by a written statement explaining that the request is being submitted pursuant to section 505(a) of the Bankruptcy Code.
.05 The Service will examine the appropriate amended return, Form 843, or original return filed by the trustee on an expedited basis. The Service will complete the examination and notify the trustee of the decision rendered within 120 days from the date of the filing of the claim.
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