IR-2006-124, August 10, 2006
WASHINGTON — Because of the closure of the main IRS Headquarters Building, there is a new temporary address for the delivery of taxpayer requests for rulings, requests for determination letters, Applications for Change in Accounting Method (Form 3115), and similar requests that are permitted to be hand-delivered to the main IRS building.
Until further notice, these requests and applications should be delivered to: Courier's Desk, Room 105, First Floor, Internal Revenue Service, Attn: CC:PA:LPD:DRU, Crystal Mall 4 Building at 1901 S. Bell St. or 1941 Jeff Davis Highway in Arlington, Va. This address, as of Monday, August 14, 2006, will supersede the temporary address listed in IR-2006-103 and will be effective until further notice.
Complaints, subpoenas or any other service of process, as well as public comments on published guidance such as proposed regulations, normally delivered to the main IRS Headquarters Building should also be temporarily delivered to this same address.
Documents previously hand-delivered to the main IRS Headquarters Building will be processed in the ordinary course.
The main IRS Headquarters Building is temporarily closed due to extensive repairs required after a major flood.
IR-06-123, New Temporary Procedures for Certain Expedited Ruling Requests