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Offer in Compromise Public Inspection File Locations

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DO NOT MAIL YOUR OFFER IN COMPROMISE PAYMENTS OR APPLICATION PACKAGE TO THE ADDRESSES BELOW.

IF YOU WISH TO SUBMIT AN OFFER IN COMPROMISE, PLEASE SEE FORM 656-B, OFFER IN COMPROMISE BOOKLET FOR THE APPROPRIATE MAILING ADDRESS AND REQUIREMENTS.

Please visit the Offer in Compromise Program for more information.

Public Inspection files are available for viewing however you must first call to schedule an appointment.  Please contact the applicable number listed below if you would like to schedule an appointment.

 SBSE Collection Area Office

SBSE 
Collection Area Office
Taxpayer’s Geographic Area of Residence Public Inspection File Location
 North Atlantic CT, MA, ME, NH, NJ, NY, RI, VT

IRS
Niagara Center
130 S Elmwood Ave 
Room 109
Buffalo, NY 14202
 

(716) 961-5122

 Central DC, DE, IN, KY, MD, OH, PA, TN, VA, WV

IRS
Advisory Group
1000 Liberty Avenue 
Room 704
Pittsburgh, PA  15222
 

(412) 404-9700

 South Atlantic FL, GA, NC, SC, PR, VI

IRS
Room 155
7850 SW 6th Court
Plantation, FL 33324
 

(954) 423-7074

 Midwest IA, IL, KS, MI, MN, MO, NE, ND, SD, WI

IRS
Advisory Group
Suite 1222, Stop 5900
30 East 7th St
St. Paul, MN 55101
 

(314) 612-4081

 Gulf States AL, AR, LA, MS, OK, TX

IRS - PIF
801 Broadway, MDP 10
Nashville, TN 37203
 

(615) 250-5613

Western AK, CO, ID, MT, NV, OR, UT, WA, WY, INTL

IRS
Advisory Group
1999 Broadway
Mail Stop 5021DEN
Denver, CO  80202
 

(303) 603-4752

Southwest AZ, CA, HI, NM

IRS
24000 Avila Road MS5110
Laguna  Niguel, CA 92677
 

(949) 389-4145


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Page Last Reviewed or Updated: 10-Aug-2016