An Act to amend the Internal Revenue Code of 1954 to promote savings under the Internal Revenue Services automatic data processing system
PL 89-713 (H.R.6958), enacted 11/02/1966

80 STAT.] 
PUBLIC LAW 89-713-NOV. 2, 1966 
1107 
Public Law 89-713 
AN ACT 
November 2, 1966 
To amend the Internal Revenue Ck)de of 1954 to promote savings under the 
[H. R. 6958] 
Internal Revenue Service's automatic data processing system. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ 
SECTION 1. CENTRALIZED FILING OF RETURNS AND PAYMENT OF 
TAX. 
(a) PLACE FOR FILING RETURNS.—Section 6091(b) of the Internal 
Revenue Code of 1954 (relating to place for filing certain tax returns) 
is amended— 
(1) by amending paragraphs (1) and (2) to read as follows— 
"(1) PERSONS OTHER THAN CORPORATIONS.— 
"(A) GENERAL RULE.—Except as provided in subpara-
graph (B), a return (other than a corporation return) shall 
be made to the Secretary or his delegate— 
" (i) in the internal revenue district in which is located 
the legal residence or principal place of business of the 
person making the return, or 
"(ii) at a service center serving the internal revenue 
district referred to in clause (i), 
as the Secretary or his delegate may by regulations designate. 
"(B) EXCEPTION.—Returns of— 
"(i) persons who have no legal residence or principal 
place of business in any internal revenue district, 
"(ii) citizens of the United States whose principal 
place of abode for the period with respect to which the 
return is filed is outside the United States, 
"(iii) persons who claim the benefits of section 911 
(relating to earned income from sources without the 
United States), section 931 (relating to income from 
sources within possessions of the United States), or sec-
tion 933 (relating to income from sources within Puerto 
Rico), and 
"(iv) nonresident alien persons, 
shall be made at such place as the Secretary or his delegate 
may by regulations designate. 
"(2) CORPORATIONS.— 
"(A) GENERAL RULE.—Except as provided in subpara-
§raph (B), a return of a corporation shall be made to the 
ecretary or his delegate— 
" (i) in the internal revenue district in which is located 
the principal place of business or principal office or 
agency of the corporation, or 
"(ii) at a service center serving the internal revenue 
district referred to in clause (i), 
as the Secretary or his delegate may by regulations designate. 
"(B) EXCEPTION.—Returns of— 
"(i) corporations which have no principal place of 
business or j>rincipal office or agency in any internal 
revenue district, 
"(ii) corporations which claim the benefits of section 
922 (relating to special deduction for Western Hemi-
sphere trade corporations), section 931 (relating to 
income from sources within possessions of the United 
States), or section 941 (relating to the special deduction 
for China Trade Act corporations), and 
Taxes. 
Direct filing of 
returns. 
68A Stat. 752. 
26 u s e 6091. 
76 Stat. 1003. 
1108 
PUBLIC LAW 89-713-NOV. 2, 1966 
[80 STAT. 
"(iii) foreign corporations, 
shall be made at such place as the Secretary or his delegate 
may by regulations designate." 
(2) by redesignating paragraph (4) as paragraph (5) and by 
striking "or (3)" and inserting in lieu thereof "(3), or (4)"; and 
(3) by adding after paragraph (3) the following: 
"(4) HAND-CARRIED RETURNS.—Notwithstanding paragraph (1) 
or (2), a return to which paragraph (1)(A) or (2)(A) would 
apply, but for this paragraph, which is made to the Secretary or 
his delegate by hand carrying shall, under regulations prescribed 
by the Secretary or his delegate, be made in the internal revenue 
district referred to in paragraph (l)(A)(i) or (2)(A)(i), as 
the case may be." 
(b) PLACE FOR PAYING TAX SHOWN ON RETURN.—Section 6151(a) 
68A Stat. 757. 
of such Codc (relating to time and place for paying tax shown on 
i-eturn) is amended by striking out "to the principal internal revenue 
officer for the internal revenue district in which the return is required 
to be filed" and inserting in lieu thereof "to the internal revenue officer 
with whom the return is filed". 
SEC. 2. RELATED AMENDMENT CONCERNING VENUE FOR CRIMINAL 
CASES. 
72 Stat. 512. 
Scctiou 3237(b) of title 18 of the United States Code (relating to 
offenses committed in more than one district) is amended by striking 
out "where an offense involves use of the mails and is an offense 
described in section 7201 or 7206 (1), (2), or (5) of the Internal 
Revenue Code of 1954" and by inserting m lieu thereof "where an 
offense is described in section 7203 of the Internal Revenue Code of 
1954, or where an offense involves use of the mails and is an offense 
described in section 7201 or 7206 (1), (2), or (5) of such Code". 
SEC. 3. RELATED AMENDMENTS CONCERNING VENUE FOR CIVIL 
CASES. 
(a) ABOLITION or REFUND SUITS AGAINST COLLECTION OFFICERS.— 
26^1180^74^2^' 
Section 7422 of the Internal Revenue Code of 1954 (relating to civil 
actions for refund) is amended by redesignating subsection (f) as 
subsection (g) and inserting after subsection (e) the following new 
subsection: 
"(f) LIMITATION ON RIGHT or ACTION FOR REFUND.— 
" (1) GENERAL RULE.—A suit or proceeding referred to in sub-
section (a) may be maintained only against the United States 
and not against any officer or employee of the United States (or 
former officer or employee) or his personal representative. 
Such 
suit or proceeding may be maintained against the United States 
notwithstanding the provisions of section 2502 of title 28 of the 
United States Code (relating to aliens' privilege to sue). 
"(2) MISJOINDER AND CHANGE OF VENUE.—If a suit or proceed-
ing brought in a United States district court against an officer or 
employee of the United States (or former officer or employee) 
or his personal representative is improperly brought solely by 
virtue of paragraph (1), the court shall order, upon such terms as 
are just, that the pleadings be amended to substitute the United 
States as a party for such officer or employee as of the time such 
action commenced, upon proper service of process on the United 
States. Such suit or proceeding shall upon request by the United 
States be transferred to the district or division where it should 
have been brought if such action initially had been brought against 
the United States." 
(b) TECHNICAL AMENDMENT.—Section 2502 of title 28 of the United 
6 2 Stat. 976. 
States Code (relating to aliens' privilege to sue under Court of Claims 
procedure) is amended by striking out "Citizens or" and inserting in 
80 STAT. ] 
PUBLIC LAW 89-713-NOV. 2, 1966 
1109 
lieu thereof "(a) Citizens or"" and by adding at the end tliereof the 
following: 
*'(b) See section 7422(f) of the Internal Revenue Code of 1954 for 
exception with respect to suits involving internal revenue taxes." 
(c) VENUE FOR EEVIEW or TAX COURT DECISIONS.—Section 7482 
(b) (1) of the Internal Revenue Code of 1954 (relating to venue foi-
review of decisions of the Tax Court) is amended to read as follows: 
"(1) I N GENERAI..—Except as otherwise provided in paragraph 
(2), such decisions may be reviewed by the United States court of 
appeals for the circuit in which is located— 
" (A) in the case of a petitioner seeking redetermination of 
tax liability other than a corporation, the legal residence of 
the petitioner, 
"(B) in the case of a corporation seeking redetermination 
of tax liability, the principal place of business or principal 
office or agency of the corporation, or, if it has no principal 
place of business or principal office or agency in any judicial 
circuit, then the office to which was made the return of the tax 
in respect of which the liability arises. 
If for any reason neither subparagraph (A) nor (B) applies, 
then such decisions may be reviewed by the Court of Appeals for 
the District of Columbia. For purposes of this paragraph, the 
legal residence, principal place of business, or principal office or 
agency referred to herein shall be determined as of the time the 
petition seeking redetermination of tax liability was filed with the 
Tax Court." 
(d) EFFECTIVE DATES.—The amendments made by subsections (a) 
and (b) shall apply to suits brought against officers, employees, or per-
sonal representatives referred to therein which are instituted 90 days 
or more after the date of the enactment of this Act. The amendment 
made by subsection (c) shall apply to all decisions of the Tax Court 
entered after the date of enactment of this Act. 
SEC. 4. PUBLICITY OF RETURNS AND DISCLOSURE OF INFORMATION. 
(a) DISCLOSURE OF INFORMATION AS TO PERSONS FILING INCOME TAX 
RETURNS.—Section 6103 of the Internal Revenue Code of 1954 (re-
lating to publicity of returns and lists of taxpayers) is amended— 
(1) by striking out— 
"SEC. 6103. PUBLICITY OF RETURNS AND LISTS OF TAXPAYERS." 
and inserting in lieu thereof the following: 
"SEC. 6103. PUBLICITY OF RETURNS AND DISCLOSURE OF INFORMA-
TION AS TO PERSONS FILING INCOME TAX RETURNS."; 
and 
(2) by striking out subsection (f) and inserting in lieu thereof 
the following: 
"(f) DISCLOSURE OF INFORMATION AS TO PERSONS FILING INCOME TAX 
RETURNS.—The Secretary or his delegate shall, upon inquiry as to 
whether any person has filed an income tax return in a designated 
internal revenue district for a particular taxable year, furnish to the 
inquirer, in such manner as the Secretary or his delegate may deter-
mine, information showing that such person has, or has not, filed an 
income tax return in such district for such taxable year." 
(b) TECHNICAL AMENDMENT.—The table of sections for subchapter 
i^ of chapter 61 of such Code is amended by striking out— 
"Sec. 6103. Publicity of returns and lists of taxpayers." 
and inserting in lieu thereof the following: 
•'Sec. 6103. Publicity of returns and disclosure of information as to 
persons filing income tax returns." 
Ante, p. 1 108. 
68A Stat. 890. 
26 u s e 7482. 
1110 
PUBLIC LAW 89-713-NOV. 2, 1966 
[80 STAT. 
(c) LIST OF SPECIAL TAXPAYERS FOR PUBLIC INSPECTION.—Section 
2^1jsc?6 07^" 
^^ 
^^ such Code is amended by striking out "within such district." 
and inserting in lieu thereof "with respect to a trade or business car-
ried on within such district.". 
SEC. 5. TIMELY MAILING TREATED AS TIMELY FILING EXTENDED TO 
RETURNS AND TO PAYMENTS. 
(a) I N GENERAL.—Section 7502 (relating to timely mailing treated 
as timely filing) is amended to read as follows: 
"SEC. 7502. TIMELY MAILING TREATED AS TIMELY FILING AND 
PAYING. 
"(a) GENERAL RULE.— 
"(1) DATE OF DELIVERY.—If any return, claim, statement, or 
other document required to be filed, or any payment required to 
be made, within a prescribed period or on or before a prescribed 
date under authority of any provision of the internal revenue laws 
is, after such period or such date, delivered by United States mail 
to the agency, officer, or office with which such return, claim, state-
ment, or other document is required to he filed, or to which such 
payment is required to be made, the date of the United States 
postmark stamped on the cover in which such return, claim, state-
ment, or other document, or payment, is mailed shall be deemed to 
be the date of delivery or the date of payment, as the case may be. 
"(2) MAILING REQUIREMENTS.—This subsection shall apply 
only if— 
"(A) the postmark date falls within the prescribed period 
or on or before the prescribed date— 
"(i) for the filing (including any extension granted 
for such filing) of the return, claim, statement, or other 
document, or 
"(ii) for making the payment (including any exten-
sion granted for making such payment), and 
"(B) the return, claim, statement, or other document, or 
payment was, within the time prescribed in subparagraph 
(A), deposited in the mail in the United States in an envelope 
or other appropriate wrapper, postage prepaid, properly 
addressed to the agency, officer, or office with which the 
return, claim, statement, or other document is required to be 
filed, or to which such payment is required to be made. 
"(b) POSTMARKS.—This section shall apply in the case of post-
marks not made by the United States Post Office only if and to the 
extent provided by regulations prescribed by" the Secretary or his 
delegate. 
"(c) REGISTERED AND CERTIFIED MAILING.— 
"(1) REGISTERED MAIL.—For purposes of this section, if any 
such return, claim, statement, or other document, or payment, is 
sent by United States registered mail— 
"(A) such registration shall be prima facie evidence that 
the return, claim, statement, or other document was delivered 
to the agency, officer, or office to which addressed, and 
"(B) the date of registration shall be deemed the postmark 
date. 
" (2) CERTIFIED MAIL.—The Secretary or his delegate is author-
ized to provide by regulations the extent to which the provisions 
of paragraph (1) of this subsection with respect to prima facie 
evidence of delivery and the postmark date shall apply to certified 
mail. 
"(d) EXCEPTIONS.—This section shall not apply with respect to— 
"(1) the filing of a document in, or the making of a payment 
to, any court other than the Tax Court, 
80 STAT. ] 
PUBLIC LAW 89-714-NOV. 2, 1966 
1111 
"(2) currency or other medium of payment unless actually re-
ceived and accounted for, or 
"(3) returns, claims, statements, or other documents, or pay-
ments, which are required under any provision of the internal 
revenue laws or the regulations thereunder to be delivered by any 
method other than by mailing." 
(b) TABLE OF SECTIONS.—The table of sections for chapter 77 is 
amended by striking out^— 
"Sec. 7502. Timely mailing treated as timely filing." 
and inserting in lieu thereof 
"See. 7502. Timely mailing treated as timely filing and paying." 
(c) ErrECTivE DATE.—The amendments made by this section shall 
apply only if the mailing occurs after the date of the enactment of 
this Act. 
SEC. 6. EFFECTIVE DATES. 
Except as otherwise provided in this Act, the amendments made by 
this Act shall take effect upon the date of the enactment of this Act. 
SEC. 7. REASONABLE COST FOR REIMBURSEMENT OF PROPRIETARY 
EXTENDED CARE FACILITIES UNDER HEALTH INSURANCE 
FOR THE AGED. 
Section 1861 (v) (1) of the Social Security Act is amended by adding 
at the end thereof the following new sentences: "Such regulations in 
the case of extended care services furnished by proprietary facilities 
shall include provision for specific recognition of a reasonable return 
on equity capital, including necessary working capital, invested in 
the facility and used in the furnishing of such services, in lieu 
of other allowances to the extent that they reflect similar items. 
The rate of return recognized pursuant to the preceding sentence for 
determining the reasonable cost of any services furnished in any fiscal 
period shall not exceed one and one-half times the average of the rates 
of interest, for each of the months any part of which is included in such 
fiscal period, on obligations issued for purchase by the Federal Hospi-
tal Insurance Trust Fund." 
Approved November 2, 1966. 
Public Law 89-714 
A N A C T 
November 2, 1966 
To jinieiid se<-tioii laoi of title 28 of the United States Code relating to venue. 
[H. R. 7382] 
79 Stat. 313. 
42 u s e 1395x. 
District courts. 
Venue. 
J^e it enacted by the Senate art^d House of Reprenentattciei^ of the 
United States of America in Congress assembled. That subsections 
(a) and (b) of section 1H91 of title 28 of the TTnited States Code are 
62 stat. 935. 
amended to read as follows: 
"(a) A civil action wherein jurisdiction is founded only on diver-
sity of citizenship may, except as otherwise provided by law, be 
brought only in the judicial district where all plaintiff's or all defend-
ants reside, or in which the claim arose. 
"(b) A civil action wherein jurisdiction is not founded solely on 
diversity of citizenship may be brought only in the judicial district 
where all defendants reside, or in which the claim arose, except as 
otherwise provided by law." 
SEC. 2. Subsection (f) of section 1891, title 28, United States Code, 
Repeal, 
is hereby repealed. 
^^ s*^'- ^73. 
Approved November 2, 1966.