| 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 |
|
