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The Following Articles May Also be Helpful to You:

Putting Your Unfiled Returns in the Hands of a Tax Attorney

Solutions to Unfiled Back Income Tax Returns

Unfiled Tax Returns-Frequently Asked Questions

Dealing With Back Tax Returns

Unfiled Tax Returns: Why You Should File

Different Types of Installment Agreements

Future Income Collateral Agreements: Betting on a Brighter Future

IRS Partial Payment Installment Agreements vs. Offers In Compromise

Letting a Tax Attorney Handle your offer in Compromise

Offers in Compromise and Form 433-A (OIC)

Offshore Voluntary Disclosure Program: How We Can Help with FBAR Penalties

How the IRS proves it’s Tax Fraud Cases: Methods of Proof

Other Ways Tax Crimes are Committed

Tax Fraud Cases

Reporting Tax Fraud

IRS Installment Agreement Payments: Different Plans

IRS Collection Financial Standards: What They mean to You

Making Sure That IRS Tax Payment Plans Are The Right Solution for You

Fresh Start Installment Agreements

Defaulting on an Installment Agreement

Your Rights During a Tax Audit

The End of The Income Tax Audit: What You Can Expect

Why You Should Save Your Financial Records

Sales Tax Audit Assistance

Help With an IRS Audit-The Process

What to Bring When you Meet With us The First Time

It is Never Too Late for Tax Audit Defense and Tax Relief Help

Taking Control of IRS Levies on Your Bank Account

How to Stop or Remove an IRS Levy on Your Bank Account

Stop an IRS Levy and Asset Seizure

Using the Right Tax Help to Stop IRS Levy and Seizure

The IRS Fresh Start Program for Small Businesses with Tax Liens

Tax Warrants

Payroll Tax: Trust Fund Penalty Relief

Payroll Tax Audit: S Corporations Distributions Re-Characterized as Wages

IRS Relief from Payroll Tax Problems

TFRP: Trust Fund Recovery Penalty

Guidance for Business Owners Behind on Payroll Taxes

IRS Debt Settlements

Reducing IRS Penalties

Tax Settlements in New York State: The Voluntary Disclosure and Compliance Program

Tax Settlements for Offshore Accounts: Offshore Voluntary Disclosure Program

Tax Settlements: Audit Reconsiderations

Directory of Federal Taxes Resources

Internal Revenue Service   http://www.irs.gov

United States Tax Court   http://www.ustaxcourt.gov

United States Treasury   http://www.ustreas.gov

Directory of State and Local Income Tax Offices

Listed below are the website addresses, mailing addresses and telephone numbers of state and local tax agency offices that administer the income tax, franchise, sales and payroll tax laws.

ALABAMA

Department of Revenue

Income Tax Division, Withholding Tax Section

P.O. Box 327480

Montgomery, Ala. 36132-7480

(334) 242-1000; (334) 242-1300

Internet: http://revenue.alabama.gov/

ARIZONA

Department of Revenue

1600 W. Monroe

P.O. Box 29009

Phoenix, Ariz. 85038-9009

(602) 255-2060 (Phoenix); 628-6421 (Tucson); 800-843-7196 (within Ariz.); (602) 542–2054 (withholding tax hotline)

Internet: http://www.azdor.gov/

ARKANSAS

Department of Finance and Administration

Revenue Division,

Income Tax Withholding Section

P.O. Box 9941, 72203

7th and Wolfe Street, 72201

Little Rock, Ark.

(501) 682-7290

Internet: http://www.dfa.arkansas.gov

CALIFORNIA

Department of Employment Development

800 Capitol Mall

Sacramento, Calif. 95814

(916) 464-1056 (interstate office) (37 tax district offices, see p. 181:2513)

Internet: https://www.ftb.ca.gov/

LOS ANGELES, CALIF.

City Clerk’s Office Tax and Permit Division

City Hall, Room 101

Los Angeles, Calif. 90012

(213) 626-9271

Internet: http://www.lacity.org

SACRAMENTO, CALIF.

Administrative Services Department, Revenue Division

915 I Street, Room 104

Sacramento, Calif. 95814

(916) 264-8500

Internet: Not available

SAN FRANCISCO, CALIF.

City and County Tax Collector

875 Stevenson St., Room 220

San Francisco, Calif. 94103

(415) 554-4426

Internet: http://www.ci.sf.ca.us

COLORADO

Department of Revenue

1375 Sherman

Denver, Colo. 80261–0009

(303) 534-1208 or 800-332-2085

Internet: http://www.colorado.gov

AURORA, COLO.

Director of Finance Treasury Division

1470 South Havana Street

Aurora, Colo. 80012

(303) 739–7057

Internet: https://www.auroragov.org/

DENVER, COLO.

Director of Revenue Treasury Division

144 West Colfax Avenue

Denver, Colo. 80202

(303) 575-2644

Internet: http://www.denvergov.org

GREENWOOD, COLO.

City Treasury Sales Tax Division

6060 So. Quebec Street

Englewood, Colo. 80111-4591

(303) 773-0252

Internet: http://www.greenwoodvillage.com

SHERIDAN, COLO.

City Manager

4101 S. Federal Blvd.

Sheridan, Colo. 80110-5399

(303) 762-2200

Internet: http://www.ci.sheridan.co.us/

CONNECTICUT

Department of Revenue

25 Sigourney Street

Hartford, Conn. 06106

(860) 297–5962 or 800-382-9463 (within Conn.)

Internet: http://www.ct.gov

DELAWARE

Division of Revenue, Withholding Division

820 North French Street

Wilmington, Del. 19801

(302) 577-3382

Internet: http://revenue.delaware.gov/

181:1602

WILMINGTON, DEL., (Earned Income Tax)

Department of Finance

Division of Earned Income Tax

800 French Street

Wilmington, Del. 19801

(302) 571-4315

Internet: http://www.ci.wilmington.de.us/government/finance

WILMINGTON, DEL., (License Tax)

Director of License Fees Collection

800 French Street

Wilmington, Del. 19801

(302) 571-4338

Internet: http://www.ci.wilmington.de.us/government/finance

DISTRICT OF COLUMBIA

Office of Tax and Revenue

941 North Capital St. N.E.

Washington, D.C. 20002

(202) 727-4829

Internet: http://cfo.dc.gov/

GEORGIA

Department of Revenue Withholding Tax Unit

270 Washington St.

Room 504

Atlanta, Ga. 30334

(404) 656-4181

Internet: https://etax.dor.ga.gov

 

HAWAII

Department of Taxation

Taxpayer Services Branch

P.O. Box 259

Honolulu, Hawaii 96809-0259

(808) 587-4242 or 800-222-3229

Internet: http://hawaii.gov/tax/

IDAHO

State Tax Commission Income Tax Division

800 Park Plaza IV

Box 36

Boise, Idaho 83722

(208) 334-7797

Internet: http://tax.idaho.gov/

ILLINOIS

Department of Revenue

101 W. Jefferson Street

P.O. Box 19015

Springfield, Ill. 62794-9015

(217) 782-3336 or 800-732-8866 (within Ill.)

Internet: http://www.revenue.state.il.us

CHICAGO, ILL.

Department of Revenue

121 N. Lasalle, Room 107

Chicago, Ill. 60602

(312) 744-7192

Internet: http://www.cityofchicago.org/city/en/depts/fin.html

INDIANA

Department of Revenue, Compliance Division

Indiana Government Center North

Indianapolis, Ind. 46204-2253

(317) 233-4016

Internet: http://www.ai.org/dor/index.htm

IOWA

Department of Revenue & Finance

Hoover State Office Building

P.O. Box 10457

Des Moines, Iowa 50306–0457

(515) 281-3114 or 800-367-3388 (within Iowa)

Internet: http://www.iowa.gov/tax/

KANSAS

Department of Revenue, Withholding Tax Unit

Robert B. Docking State Office Building

Topeka, Kan. 66625-0001

(913) 296-0222

Internet: http://www.ksrevenue.org/

KENTUCKY

Revenue Cabinet

Frankfort, Ky. 40620

(502) 564-7270 (also 12 regional offices)

Internet: http://revenue.ky.gov/

LOUISVILLE, KY.

Louisville/Jefferson County Metro Revenue Commission

101 South 8th Street

Louisville, Ky. 40202

(502) 574-4860

Internet: http://www.louisvilleky.gov/Revenue/

LOUISIANA

Department of Revenue

P.O. Box 201

Baton Rouge, La. 70821-0201

(225) 925-4611

Internet: http://www.rev.state.la.us/

MAINE

Maine Revenue Services Income Tax Division

State Office Building

Augusta, Maine 04333-0024

(207) 626-8475

Internet: http://www.state.me.us/revenue/

MARYLAND

Comptroller of the Treasury

Revenue Administration Division

Income Tax Building

Annapolis, Md. 21411-0001

(410) 260-7980

Internet: http://www.comp.state.md.us/ or

Internet: http://www.marylandtaxes.com/

MASSACHUSETTS

Department of Revenue

100 Cambridge Street

P.O. Box 7022

Boston, Mass. 02204

(617) 727-4545 or 800-392-6089 (within Mass.) (also 13 regional offices)

Internet: http://www.mass.gov/dor/

MICHIGAN

Department of the Treasury Sales, Use, and Withholding Taxes Division

430 W. Allegan Street

Lansing, Mich. 48922

(517) 373-3190 (also 12 regional offices)

Internet: http://www.michigan.gov/treasury

DETROIT, MICH.

Income Tax Division

City-County Building

Detroit, Mich. 48226

(313) 224-3315

Internet: http://www.ci.detroit.mi.us/

MINNESOTA

Department of Revenue

Taxpayer Information Technical Support

10 River Park Plaza

St. Paul, Minn. 55146

(612) 282-9999 or 800-657-3594; Forms Requests: (612) 296–9118

Internet: http://www.revenue.state.mn.us

MISSISSIPPI

State Tax Commission

P.O. Box 960

Jackson, Miss. 39205

(601) 359-1141

Internet: http://www.dor.ms.gov/

MISSOURI

Department of Revenue

Division of Taxation Withholding Tax Section

P.O. Box 3333

Jefferson City, Mo. 65105-3333

(573) 751-3683

Internet: http://dor.mo.gov/

KANSAS CITY, MO.

Division of Revenue, Taxpayer Services

City Hall

Kansas City, Mo. 64106

(816) 274-2091

Internet: http://www.kcmo.org/

ST. LOUIS, MO. (Earnings Tax)

Earnings Tax Division

City Hall

St. Louis, Mo. 63103

(314) 622-3291

Internet: http://stlouis-mo.gov/

ST. LOUIS, MO. (Payroll Tax)

Collector of Revenue

City Hall

St. Louis, Mo. 63103

(314) 622-4101

Internet: http://stlouis-mo.gov/

MONTANA

Department of Revenue, Withholding Tax Bureau

P.O. Box 5835

Helena, Mont. 59604-5835

(406) 444-3388

Internet: http://revenue.mt.gov/

NEBRASKA

Department of Revenue

Nebraska State Office Building

301 Centennial Mall South

P.O. Box 94818

Lincoln, Neb. 68509-4818

(402) 471-5729 or 800-742-7474 (also 6 regional offices)

Internet: http://www.revenue.state.ne.us/

NEW JERSEY

Division of Taxation

Gross Income Tax

CN 248

Trenton, N.J. 08648-0248

(609) 588-2200 or 800-323-4400 (within New Jersey) (also 10 regional offices)

Internet: http://www.state.nj.us/treasury/taxation/

NEWARK, N.J.

Division of Revenue Collections

Special Taxes Unit

104 City Hall

Newark, N.J. 07102

(973) 733-8098

Internet: None available.

NEW MEXICO

Taxation and Revenue Department

P.O. Box 630

Santa Fe, N.M. 87509-0630

(505) 827-0700

Internet: http://www.tax.newmexico.gov/

NEW YORK, NEW YORK CITY, YONKERS

Department of Taxation and Finance

Income Tax Bureau

W.A. Harriman Campus

Albany, N.Y. 12227-0125

(518) 438-8581 or 800-225-5829 (within New York) (also 12 district offices)

Internet: http://www.tax.ny.gov/

NORTH CAROLINA

Department of Revenue

P.O. Box 25000

Raleigh, N.C. 27640

(919) 733-4626 (also branch offices in each county)

Internet: http://www.dor.state.nc.us/

NORTH DAKOTA

State Tax Commissioner

State Capitol

600 E. Boulevard Avenue

Bismarck, N.D. 58505-0599

800-638-2901, Ext. 3124 or (701) 328-3124 (also 3 district offices)

Internet: http://www.nd.gov/tax//

OHIO

Department of Taxation

P.O. Box 2476

Columbus, Ohio 43266-0076

(614) 846-6712 or 800-282-1780 (within Ohio) (also 7 district offices)

Internet: http://tax.ohio.gov/

School District Taxes – Internet:

http://tax.ohio.gov/divisions/school_district_income/index.stm

Municipal Taxes – Internet:

https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_municipal.aspx

AKRON, OH.

Division of Taxation

222 South Main Street, Suite 301

Akron, Ohio 44308

(330) 375-2290

Internet: http://www.ci.akron.oh.us/financ.html

CINCINNATI, OH.

Income Tax Bureau

805 Central Avenue

Suite 600

Cincinnati, Ohio 45202

(513) 352-3838

Internet:  http://www.rcc.org/citytax/

CLEVELAND, OH.

Municipal Income Tax Division

Central Collection Agency

1701 Lakeside Avenue

Cleveland, Ohio 44114

(216) 664-2070

Internet: http://www.ccatax.ci.cleveland.oh.us/

COLUMBUS, OH.

Income Tax Division

50 West Gay Street, 4th Floor

Columbus, Ohio 43215

(614) 645-7646

Internet http://incometax.columbus.gov/

DAYTON, OH.

Division of Revenue and Taxation

101 West Third Street

P.O. Box 2806

Dayton, Ohio 45401

(513) 443-3500

Internet: http://www.cityofdayton.org/

TOLEDO, OH.

Commissioner of Taxation

City of Toledo

Division of Taxation

One Government Center, Suite 2070

Toledo, Ohio 43604

(419) 245-1662

Internet: http://www.ci.toledo.oh.us/

YOUNGSTOWN, OH.

Director of Finance Income Tax Department

P.O. Box 539

Youngstown, Ohio 44501

(330) 742-8745

Internet: http://www.cityofyoungstownoh.org/city_hall/forms/forms_dept.aspx
(forms only)

OKLAHOMA

Withholding Tax Division

Oklahoma Tax Commission

2501 Lincoln Boulevard

Oklahoma City, Okla. 73194

(405) 521-3155 (also 6 district offices)

Internet: http://www.oktax.state.ok.us/

OREGON

Department of Revenue

Revenue Building

955 Center Street, N.E.

Salem, Ore. 97310

(503) 378-4988 or 945–8091 (also 6 district offices); TDD (503) 945–8617

Internet: http://www.oregon.gov/dor/

MULTNOMAH COUNTY, ORE.

Tax Administrator

P.O. Box 279

Portland, Ore. 97207-0279

(503) 988-ITAX (4829)

Internet: http://web.multco.us/assessment-taxation/taxes

OREGON TRANSIT DISTRICT TAXES

Oregon Department of Revenue

P.O. Box 14800

Salem, Ore. 97309-0920

(503) 945-8091 or (503) 378-4988

Internet: http://www.oregon.gov/dor/bus/transit-excise.shtml

PENNSYLVANIA

Department of Revenue

Bureau of Business Trust Fund Taxes

Employer Tax Division

Department 280903

Harrisburg, Penn. 17128-0903

(717) 787-8201 (also 24 revenue district offices)

Internet: http://www.revenue.state.pa.us

PHILADELPHIA, PA.

Department of Revenue City of Philadelphia

1600 Arch Street, 4th Floor

Philadelphia, Penn. 19103

(215) 686-6602

Internet: http://www.phila.gov

PITTSBURGH, PA.

City and School District Treasurer

City-County Building

414 Grant Street

Pittsburgh, Penn. 15219

(412) 255-2528

Internet: http://www.city.pittsburgh.pa.us/

SCRANTON, PA.

Collector of Taxes

Income Tax Division

Scranton, Penn. 18503

(717) 963-6758

Internet: None available.

PUERTO RICO

Department of the Treasury

Bureau of Income Tax

Intendente Alejandro Ramirez Building

Paseo Covadonga, Stop 1

P.O. Box S-4515

San Juan, Puerto Rico 00903

(787) 725-8835

Internet: http://www.hacienda.gobierno.pr/

RHODE ISLAND

Division of Taxation

One Capitol Hill

Providence, R.I. 02908-5800

(401) 277-6400

Internet: http://www.tax.state.ri.us/

SOUTH CAROLINA

Department of Revenue and Taxation

Box 125

Columbia, S.C. 29214

(803) 737-4752 (also 8 branch offices)

Internet: http://www.sctax.org/

UTAH

State Tax Commission

210 North 1950 West

Salt Lake City, Utah 84134

(801) 297–2200 or 800-662-4335 (within Utah)

Internet: http://tax.utah.gov/

VERMONT

Department of Taxes

P.O. Box 547

Montpelier, Vt. 05601-0547

(802) 828-2551

Internet: http://www.state.vt.us/tax/index.shtml

VIRGINIA

Department of Taxation

Division of Income Tax Withholding

P.O. Box 1880

Richmond, Va. 23282-1880

(804) 367-8037

Internet: http://www.tax.virginia.gov/

WEST VIRGINIA

State Tax Commissioner

Capitol Complex, Building 1, W417

Charleston, W.Va. 25305

(304) 558-3333 or 800-982-8297 (within W.Va.) (also 6 regional offices)

Internet: http://www.wva.state.wv.us/wvtax/default.aspx

WISCONSIN

Department of Revenue Income, Sales, Inheritance and Excise Tax Division

Compliance Bureau

P.O. Box 8910

Madison, Wis. 53708

(608) 266-2776 (also 30 branch offices)

Internet: http://www.dor.state.wi.us/