Place for filing
(a) Place for filing. A return of income which includes amounts received in foreign currency on which the tax is paid in accordance with 301.6316-1 shall be filed with the Director of International Operations, Internal Revenue Service, Washington, D.C. 20225. For the time for filing income tax returns, see sections 6072 and 6081 and 1.6072-1, 1.6081-1, and 1.6081-2 of this chapter (Income Tax Regulations).