| Requests for determination letters under Rev. Proc. 2004-1 from taxpayers under the jurisdiction of SB/SE (including W&I taxpayers)
should be sent to the appropriate address listed below.
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Area 1, Area Director, BostonP.O. Box 9112, Stop 11300, Boston, MA 02203 |
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SB/SE taxpayers located in Maine, New Hampshire, Connecticut, Rhode Island, Massachusetts, Vermont |
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Area 2, Area Director, New York City290 Broadway, New York, NY 10007 |
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SB/SE taxpayers located in New York |
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Area 3, Area Director, Philadelphia600 Arch Street, Room 7400, Philadelphia, PA 19106 |
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SB/SE taxpayers located in Pennsylvania, New Jersey |
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Area 4, Area Director, Baltimore31 Hopkins Plaza, Baltimore, MD 21202 |
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SB/SE taxpayers located in Delaware, Maryland, District of Columbia, Virginia, North Carolina, South Carolina |
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Area 5, Area Director, Jacksonville400 Bay Street, Jacksonville, FL 32202 |
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SB/SE taxpayers located in Florida |
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Area 6, Area Director, Detroit477 Michigan Avenue, Detroit, MI 48180 |
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SB/SE taxpayers located in Michigan, Kentucky, Ohio, West Virginia |
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Area 7, Area Director, Chicago230 S. Dearborne Street, 100CHI, Chicago, IL 60604 |
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SB/SE taxpayers located in Wisconsin, Illinois, Indiana |
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Area 8, Area Director, Nashville801 Broadway, MDP1, Nashville, TN 37203 |
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SB/SE taxpayers located in Georgia, Tennessee, Alabama, Mississippi, Louisiana, Arkansas |
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Area 9, Area Director, St. Paul316 North Robert Street, Stop 1000, St. Paul, MN 55101 |
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SB/SE taxpayers located in North Dakota, South Dakota, Missouri, Nebraska, Minnesota, Iowa, Kansas |
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Area 10, Area Director, Dallas4050 Alpha Road, 1000 MSRO, Dallas, TX 75244 |
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SB/SE taxpayers located in Texas, Oklahoma |
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Area 11, Area Director, Denver600 17th Street, Denver, CO 80202-2490 |
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SB/SE taxpayers located in Colorado, Montana, Wyoming, New Mexico, Arizona, Nevada, Utah |
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Area 12, Area Director, Seattle915 Second Avenue, Seattle, WA 98174 |
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SB/SE taxpayers located in Washington, Oregon, Alaska, Hawaii, Idaho |
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Area 13, Area Director, Oakland1301 Clay Street, Suite 1600-S, Oakland, CA 94612 |
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SB/SE taxpayers located in Northern and Central California |
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Area 14, Area Director, Laguna Niguel24000 Avila Road, Laguna Nigel, CA 92677 |
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SB/SE taxpayers located in Southern California except for taxpayers located in Oakland, Los Angeles, El Segundo, El Monte
and Glendale which are Area 16 SB/SE taxpayers
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Area 15, Area Director, International950 L’Enfant Plaza, SW, Washington, DC 20024 |
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International SB/SE taxpayers |
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Area 16, Area Director, Los Angeles300 N. Los Angeles Street, Los Angeles, CA 90012 |
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SB/SE taxpayers located in Oakland, Los Angeles, El Segundo, El Monte, Glendale |
