NEW FILING LOCATIONS--FORMS 706 AND 709.

The IRS has announced (Ann. 2001-74) filing location changes in some states for the following tax returns: Form 706, Form 706-CE, Form 706-GS(D), Form 706-GS(D-1), Form 706-GS(T), Form 709 and Form 709-A.

You can access the proper filing locations at http://ftp.fedworld.gov/pub/irs-irbs/irb01-28.pdf. There are no changes to filing locations for returns filed during 2001. Returns filed beginning Jan. 1, 2002, should be sent to: Internal Revenue Service Center: Cincinnati OH, 45999. Returns sent via courier service go to: 201 W. Rivercenter Blvd.; Covington, KY 41015.

Returns filed before July 9, 2001, will be considered correctly filed if they were filed according to the instructions when the return was filed. You don't need to file duplicate returns just because the filing location has changed.