Treasury and the IRS issued final regulations under section 6402 to provide guidance to taxpayers as to the proper place to file certain claims for credit or refund.  Effective July 24, if a taxpayer is required to file a claim for credit or refund using a particular form, then the claim, together with appropriate supporting evidence, shall be filed in a manner consistent with such form, form instructions, publications, or other guidance found on the website.  If a taxpayer is filing a claim in response to an IRS notice or correspondence, then the claim must be filed in accordance with the specific instructions contained in the notice or correspondence regarding the manner of filing.  Other claims for credit or refund should generally be filed 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.  The final regulations reflect changes made by 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.