OFFICE OF TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

DATE: January 1, 2010

Exhibit(400)-280.5

IRS SUBMISSION PROCESSING CENTER ADDRESSES

Atlanta Submission Processing Center Kansas City Submission Processing Center Internal Revenue Service Internal Revenue Service P.O. Box 47-421, MS 30 P.O. Box 24551, MS 1008 P-5 Doraville, GA 30362 Kansas City, MO 64131

Austin Submission Processing Center Ogden Submission Processing Center Internal Revenue Service Internal Revenue Service P.O. Box 934, MS 1000 AUSC 1973 North Rulon White Blvd., MS 1125 Austin, TX 78767 Ogden, UT 84404

Cincinnati Submission Processing Center Fresno Submission Processing Center Internal Revenue Service Internal Revenue Service 201 W. Rivercenter Blvd., Stop 1101 5045 E. Butler Avenue, Stop 23101 Covington, KY 41011 Fresno, CA 93779

Note: Send Brookhaven, Memphis, and Philadelphia memorandums to the Ogden Submission Processing Center.

Send Andover memorandums to the Fresno Submission Processing Center.

Operations Manual Chapter 400