Where to file Form 5329?

I contributed $2470 excess to my Roth IRA in 2006 . So I just withdrew that amount and finished filling out my 2006 form 5329. According to my calculations I basically owe ( 10 + 6 ) % of 2470 in penalties. The instructions say to file the form by itself and enclose a check. But I can't figure out where to mail it to. I tried these two links:

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Reply to
oprah.chopra
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File it where you would normally file your income tax return.

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see page 1.
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page 90

Reply to
Taxmanhog

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