The mailing address for IRS Offer In Compromise changes depending on the state that you live in. There are currently a central processing units in Memphis, TN and Brookhaven, NY.
If you reside in:
AL, AR, FL, GA, HI, ID, KY, LA, MS, NC, NM, NV, OK, OR,
TN, TX, WA, WI
Mail your application to:
Memphis IRS Center COIC Unit
P.O. Box 30803, AMC
Memphis, TN 38130-0803
1-866-790-7117
If you reside in:
AK, AZ, CA, CO, CT, DE, IA, IL, IN, KS, MA, MD, ME, MI,
MN, MO, MT, ND, NE, NH, NJ, NY, OH, PA, RI, SC, SD,
UT, VT, VA, WY, WV; DC, PR, or a foreign address
Mail your application to:
Brookhaven IRS Center COIC Unit
P.O. Box 9007
Holtsville, NY 11742-9007