The Internal Revenue Service has released
The final regulations clarify that, unless otherwise directed, the proper place to file a claim for credit or refund is with the service center at which the taxpayer currently would be required to file a tax return for the type of tax to which the claim relates, regardless of where the tax was paid or required to be paid.
The regulations have been updated to reflect changes made by Section 1210 of the Tax Reform Act of 1976, the Internal Revenue Service Restructuring and Reform Act of 1998, and the Community Renewal Tax Relief Act of 2000.
They were also updated to reflect that the IRS may prescribe additional claim forms.