Internal Revenue Bulletin:  2012-1 

January 3, 2012 

APPENDIX D

LIST OF SMALL BUSINESS/SELF-EMPLOYED OPERATING DIVISION (SB/SE) OFFICES TO WHICH TO SEND REQUESTS FOR DETERMINATION LETTERS

SB/SE and W&I taxpayers should send requests for determination letters under this Rev. Proc. 2012-1 to the appropriate SB/SE office listed below. Both the request and its envelope should be marked “DETERMINATION LETTER REQUEST.”
     
INCOME TAX
Requests for determination letters regarding income tax (including requests from international taxpayers) should be sent to:
     
  Office of the Director, Technical Services Internal Revenue Service Attn: SE:S:E:TS Mail Stop 5000 24000 Avila Road Laguna Niguel, CA 92677
     
ESTATE AND GIFT TAXES
     
Requests for determination letters regarding estate and gift tax should be sent to:
     
  Chief, Estate & Gift Tax Operations Internal Revenue Service SE:S:SP:E&G 1222 Spruce Street M/S 4000St. Louis, MO 63103-2839
     
EMPLOYMENT TAXES
     
Requests for determination letters regarding employment tax (except for requests for determination of worker status, which should be sent to the appropriate office listed in the instructions to Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding) should be sent to:
     
  Chief, Employment Tax Operations Internal Revenue Service Attn: SE:S:SP:ET 5000 Ellin Road Room C9-202Lanham, MD 20706
     
EXCISE TAXES
     
Requests for determination letters regarding excise taxes should be sent to:
     
  Chief, Excise Tax Operations Internal Revenue Service Attn: SE:S:SP:EX 80 Daniel Street PO Box 9502Portsmouth, NH 03802

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