SECTION 5. WHERE TO FILE

.01 In general . Except as provided in section 5.02 of this revenue procedure, all documents to be provided to the Commissioner in accordance with this revenue procedure must be filed at the following address:

Ogden Submission Processing Center P.O. Box 9941 Mail Stop 4912 Ogden, UT 84409

.02 Request that Commissioner replace any agent previously designated by Com-

missioner . To the extent an agent has been previously designated by the Commissioner, a member that requests the Commissioner to designate an agent under § 1.1502–77(c)(6)(i)(B) must file such request in accordance with the requirements described in section 8 of this revenue procedure with the IRS office that previously designated the agent that the request seeks to replace.