157.6091-1—Place for filing returns.
               		
               	 	
               	 	
               	 	               	 	               	 	               	 	               	 	
               	 	
    
         The return required by  § 157.6011-1 (relating to returns of tax with respect to structured settlement factoring transactions) must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.