SERVICE CENTERS AND FILING LOCATIONS ONLINE.

• Position: United States. Internal Revenue Service reorganizes service centers - Web site information - Brief Article

Some taxpayers will send their returns to a different address beginning with the 2001 filing season as the IRS reorganizes its service center operations. The center reorganization began Oct. 1, and should be completed within two years.

Under the reorganization, activities will be assigned to a center based on three factors: whether the return is an individual or business return; the taxpayer's geographic location and the division to which the center will report.

"This move places each center under the direct authority of either our new wage and investment or small- business/self-employed division," said Bob Wenzel, IRS deputy commissioner. "It allows the centers to build expertise in...