<p> OFFICE OF TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION</p><p>DATE: January 1, 2010</p><p>Exhibit(400)-280.5</p><p>IRS SUBMISSION PROCESSING CENTER ADDRESSES</p><p>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</p><p>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</p><p>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</p><p>Note: Send Brookhaven, Memphis, and Philadelphia memorandums to the Ogden Submission Processing Center.</p><p>Send Andover memorandums to the Fresno Submission Processing Center.</p><p>Operations Manual Chapter 400</p>