Temporary Change of Address for Certain Hand-Delivered Documents

 

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SUPERSEDED BY IR-2006-124

IR-2006-103, June 29, 2006

WASHINGTON — Because of the temporary closure of the main IRS Headquarters Building, there is a temporary change of 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 Headquarters Building.

Until further notice, these requests and applications should be delivered to the IRS offices at 950 L'Enfant Plaza, 5th Floor, Washington, DC 20024.

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.