| All Forms 656, Offers in Compromise,
are mailed to one of two IRS processing
sites. Where taxpayers send their OICs
will depend on the state of residence
and the taxpayer's category:
If the taxpayer lives in
Alaska, Alabama, Arizona, California,
Colorado, Hawaii, Idaho, Kentucky,
Louisiana, Mississippi, Montana, Nevada,
New Mexico, Oregon, Tennessee, Texas,
Utah, Washington, Wisconsin or Wyoming.
|
AND
The
taxpayer is:
1. A wage earner,
2. Self-employed individual
without employees,
3. Unemployed, or
4. A retiree
MAIL Form 656 and attachments
to:
Memphis Internal Revenue
Service
Center COIC Unit
PO Box 30803, AMC
Memphis, TN 38130-0803
|
AND
The
taxpayer is NOT:
1. A wage earner
2. Self-employed individual
without employees, or
3. Unemployed
MAIL Form 656 and attachments
to:
Memphis Internal Revenue
Service
Center COIC Unit
PO Box 30804, AMC
Memphis, TN 38130-0804 |
If the taxpayer lives in Arkansas,
Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois,
Indiana, Iowa, Kansas, Maine, Maryland,
Massachusetts, Michigan, Minnesota,
Missouri, Nebraska, New Hampshire, New
Jersey, New York, North Carolina, North
Dakota, Ohio, Oklahoma, Pennsylvania,
Puerto Rico, Rhode Island, South
Carolina, South Dakota, Vermont,
Virginia, West Virginia or has a foreign
address.
AND
The taxpayer is:
1. A wage earner,
2. Self-employed individual
without employees,
3. Unemployed, or
4. A retiree
MAIL Form 656 and
attachments to:
Brookhaven Internal Revenue
Service
Center
COIC Unit
PO Box 9007
Holtsville, NY 11742-9007 |
AND
The taxpayer is NOT:
1. A wage earner
2. Self-employed individual
without employees, or
3. Unemployed
MAIL Form 656 and attachments
to:
Brookhaven Internal Revenue
Service
Center
COIC Unit
PO Box 9008
Holtsville, NY 11742-9008 |
|
