APMA contacts

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, C and D 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 including the relevant group as defined below.

Group A

Finland, Iceland, India, Ireland, Israel, Italy, Luxembourg, Sweden, Switzerland, United Kingdom

Group B

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

Group C

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

Group D

Bangladesh, Denmark, India, Norway, Sri Lanka

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 PDF you can call us at + 1 949-638-7420  (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

United States Competent Authority

Internal Revenue Service

IR-7609

1111 Constitution Avenue, N.W.

Washington, DC 20224

(Attention: APMA)

TAIT mailing address

Ms. Mabeline T. Baldwin

United States Competent Authority

Internal Revenue Service

IR-7609

1111 Constitution Avenue, N.W.

Washington, DC 20224

(Attention: TAIT)

APMA/TAIT email address

lbi.ttpo.apma.feedback@irs.gov