Are you confused about  where to File Form 656 for your Offer in Compromise?
Follow the address list below.
Residents of: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kentucky, Louisiana, Mississippi, Montana, Nevada, New Mexico, Oregon, Tennessee, Texas, Utah, Washington, Wisconsin or Wyoming:
If you are a wage earner, retiree, or a self-employed individual without employees; then mail Form 656 and all attachments to:
Memphis Internal Revenue Service
Center COIC Unit
PO Box 30803 AMC
Memphis, TN 38130-0804
If you are other than a wage earner, retiree, or self-employed individual without employees; then mail Form 656 and all attachments to:
Memphis Internal Revenue Service
Center COIC Unit
PO Box 30804, AMC
Memphis, TN 38130-0804
Residents of: 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 have a foreign address:
If you are a wage earner, retiree, or a self-employed individual without employees; then mail Form 656 and all attachments to:
Brookhaven Internal Revenue Service
Center COIC Unit
PO Box 9007
Holtsville, NY 11742-9007
If you are other than a wage earner, retiree, or a self-employed individual without employees; then mail form 656 and all attachments to:
Brookhaven Internal Revenue Service
Center COIC Unit
PO Box 9008
Holtsville, NY 11742-9008
Where to File Form 656-L (Doubt as to Liability)
Brookhaven Internal Revenue Service
COIC Unit
PO Box 9008
Holtsville, NY 11742-9008