IRS mailing addresses.

• Author: Laffie, Lesli S.
• Position: From The IRS

Notice 2003-19 provides taxpayers with the address for filing certain elections, statements and other documents as a result of the IRS's reorganization pursuant to the Internal Revenue Service Restructuring and Reform Act of 1998 (IRSRRA '98). Under the reorganization, the IRS replaced the national, regional and district structure with organizational units serving particular industries and taxpayer groups.

The notice lists the affected sections of the regulations and provides the proper IRS office for filing each election, statement and other document required or permitted by the regulations. It does not affect any filing prior to its issuance. Moreover, although the...