The mailing address for IRS Offer In Compromise changes depending on the state that you live in. There are currently 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
If you think you could benefit from the help of a tax attorney, schedule a consultation with one of our expert tax attorneys here or call us at (888) 515-4829.