Effective for any Form 8928 that is due on or after January 1, 2010, the return required by  § 54.6011-2 must be filed at the place specified in the forms and instructions provided by the Internal Revenue Service.
     
    
        
            Code of Federal Regulations
        
        [T.D. 9457, 74 FR 46000, Sept. 8, 2009]