SECTION 13. MISCELLANEOUS
Internal Revenue Bulletin 2013-46 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
PROVISIONS.
.01 Waiver. Any waiver of a provision of this agreement is a waiver solely of that provision. The waiver does not obligate the IRS to waive other provisions of this agreement or the same provision at a later date. .02 Governing Law. This agreement is governed by the laws of the United States. Any legal action brought under this agreement will be brought only in a United States court with jurisdiction to hear and resolve matters under the internal revenue laws of the United States. For this purpose, the participating FFI agrees to submit to the jurisdiction of such United States court.
.03 Notices. Except as otherwise provided on the FATCA registration website, notices provided under this agreement are to be mailed via registered, first class airmail. All notices sent to the IRS must include the participating FFI’s name and GIIN and the name of the participating FFI’s responsible officer. Such notices should be directed as follows:
To the IRS: Internal Revenue Service Office of Foreign Payments 290 Broadway New York, New York 10007
To the participating FFI: The participating FFI’s responsible officer (or the responsible officer of the compli
ance FI for issues related to the participating FFI’s compliance with this agreement). Such notices should be sent to the address indicated in the FFI’s registration (as may be amended).
SECTION VI. DRAFTING INFORMATION
The principal author of this notice is Tara. N. Ferris of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact John J. Sweeney on (202) 622-3840 (not a toll free call).
Bulletin No. 2013–46 523 November 12, 2013
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