Advance Pricing and Mutual Agreement Program contact information

APMA’s mission is to resolve actual or potential transfer pricing disputes and other competent authority matters. For assistance with all other IRS issues, please visit the Let us help you page.

Headquarters

Groups A, B and C are focused on resolving cases arising under the business profits and associated enterprises articles of our U.S. tax treaties. Questions should be emailed to lbi.ttpo.apma.feedback@irs.gov explaining the issue and include the relevant group as defined below.

Group A

Bangladesh, Chile, Denmark, Finland, India, Iceland, Ireland, Israel, Italy, Luxembourg, Norway, Sweden, Switzerland, United Kingdom

Group B

Australia, Austria, Belgium, Canada, France, Germany, Kazakhstan, Mexico, Netherlands, New Zealand, Poland, Slovak Republic, Spain, Turkey, U.S. Territories (other than Guam)

Group C

China, Guam, Indonesia, Japan, Korea, Morocco, Philippines, South Africa, Thailand

Treaty Assistance and Interpretation Team (TAIT)

TAIT is focused on resolving cases under our U.S. tax treaties for competent authority issues arising under all articles (other than business profits and associated enterprises). If your request would qualify as a small case under section 5 of Revenue Procedure 2015-40 you can call us at +1 571-630-7258 (not toll-free) or send an email to lbi.ttpo.apma.feedback@irs.gov and request a small case template.

APMA mailing address

Ms. Mabeline T. Baldwin
(Acting) United States Competent Authority
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
SE:LB:TTPO:APMA
Mail stop 7609
(Attention: APMA)

TAIT mailing address

Ms. Mabeline T. Baldwin
(Acting) United States Competent Authority
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
SE:LB:TTPO:APMA:TAIT
Mail stop 7609
(Attention: TAIT)

APMA/TAIT email address

lbi.ttpo.apma.feedback@irs.gov