17 August 1997
Source: http://www.access.gpo.gov/su_docs/aces/aaces002.html

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From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
[DOCID:tres_irs-99]

DEPARTMENT OF TREASURY

Treasury/IRS 60.001

System name:

   Assault and Threat Investigation Files, Inspection--Treasury/IRS.
System location:
   Office of the Chief Inspector, National Office; Regional Inspectors'
  Offices; as well as offices of the District Directors. (See IRS
  appendix A for addresses.)[See Appendix A below.]
Categories of individuals covered by the system:
   Individuals attempting to interfere with the administration of
  Internal Revenue laws through threats, assaults or forcible
  interference of any officer or employee while discharging the official
  duties of his position, or individuals classified as potentially
  dangerous taxpayers, based on verifiable evidence or information that
  fit the following criteria: (1) Taxpayers who physically assault an
  employee; (2) taxpayers who have on hand a deadly or dangerous weapon
  when meeting with an employee and it is apparent their purpose is to
  intimidate the employee; (3) taxpayers who make specific threats to do
  bodily harm to an employee; (4) taxpayers who use animals to threaten
  or intimidate an employee; (5) taxpayers who have committed the acts
  set forth in any of the above criteria (1) through (4), but whose acts
  have been directed against employees of other governmental agencies at
  Federal, state, county, or local levels; (6) taxpayers who are not
  classifiable as potentially dangerous through application of the above
  criteria (1) through (5), but who have demonstrated a clear propensity
  toward violence through acts of violent behavior to a serious and
  extreme degree within the five (5) year period immediately preceding
  the time of classification as potentially dangerous; and (7) persons
  who are active members in chapters of tax protest groups that advocate
  violence against IRS employees.
Categories of records in the system:
   (1) Document citing the complaint; (2) Documentary evidence (i.e.,
  threatening letter); (3) Report of investigation, with possible
  statements, or affidavits as exhibits, and related tax information;
  (4) Report of legal action, if case is prosecuted; (5) Local police
  record of individual named in case; (6) FBI record of individual named
  in the case.
Authority for maintenance of the system:
   5 U.S.C. 301; 26 U.S.C. 7608, 7801, and 7802.
Routine uses of records maintained in the system, including categories
    of users and the purposes of such uses:
   Disclosure of returns and return information may be made only as
  provided by 26 U.S.C. 6103. Records other than returns and return
  information may be used to: (1) Disclose pertinent information to
  appropriate Federal, State, local, or foreign agencies responsible for
  investigating or prosecuting the violations of, or for enforcing or
  implementing, a statute, rule, regulation, order, or license, where
  the disclosing agency becomes aware of an indication of a violation or
  potential violation of civil or criminal law or regulation; (2)
  disclose information to a Federal, State, or local agency maintaining
  civil, criminal or other relevant enforcement information or other
  pertinent information, which has requested information relevant to or
  necessary to the requesting agency's or the bureau's hiring or
  retention of an individual, or issuance of a security clearance,
  license, contract, grant, or other benefit; (3) disclose relevant,
  non-privileged information to a court, magistrate, or administrative
  tribunal including the presentation of evidence, disclosures to
  opposing counsel or witnesses in the course of civil discovery,
  litigation, or settlement negotiations, in response to a subpoena, or
  in connection with criminal law proceedings; (4) provide information
  to a congressional office in response to an inquiry made at the
  request of the individual to whom the record pertains; (5) provide
  information to the news media in accordance with guidelines contained
  in 28 CFR 50.2 which relate to an agency's functions relating to civil
  and criminal proceedings; (6) provide information to third parties
  during the course of an investigation to the extent necessary to
  obtain information pertinent to the investigation.
Policies and practices for storing, retrieving, accessing, retaining,
    and disposing of records in the system:
Storage:
   Paper records, in folders, maintained in file cabinets, or on
  magnetic media.
Retrievability:
   By name of individual to whom it applies, cross-referenced third
  parties and/or by case number.
Safeguards:
   Access controls will not be less than those provided by the Automated
  Information System Security Handbook, IRM 2(10)00. Accessible to
  Inspection personnel on a need-to-know basis, all of whom have been
  the subject of background investigations.
Retention and disposal:
   Records are maintained in accordance with IRM Part X, Inspection,
  Exhibit (10)100-2.
System manager(s) and address:
   Chief Inspector, Internal Revenue Service, 1111 Constitution Avenue,
  NW, Washington, DC 20224.
Notification procedure:
   This system of records may not be accessed for purposes of
  determining if the system contains a record pertaining to a particular
  individual.
Record access procedures:
   This system is exempt and may not be accessed for purposes of
  inspection or for contest of content of records.
Contesting record procedures:
   26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
   This system of records contains investigatory material compiled for
  criminal law enforcement purposes whose sources need not be reported.
Exemptions claimed for the system:
   This system has been designated as exempt from certain provisions of
  the Privacy Act.

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From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
[DOCID:tres_irs-107]

DEPARTMENT OF TREASURY

Treasury/IRS 60.009

System name:

   Special Inquiry Investigation Files, Inspection--Treasury/IRS.
System location:
   Office of the Chief Inspector, National Office and Regional
  Inspectors' Offices. (See IRS appendix A for addresses.)
Categories of individuals covered by the system:
   Employees or former employees of the Treasury Department and the
  Internal Revenue Service. Non-employees whose alleged criminal actions
  may affect the integrity of the Internal Revenue Service.
Categories of records in the system:
   A documented complaint from some source alleging criminal or
  administrative misconduct affecting Internal Revenue Service
  integrity. Reports of integrity reviews and tests for deterrence and
  detection of fraud or corrupt practices and serious control
  weaknesses. A report of investigation to resolve the complaint, or the
  suspected problem detected by integrity reviews and tests including
  exhibits of IRS or public documents reviewed during the investigation.
Authority for maintenance of the system:
   5 U.S.C. 301; 26 U.S.C. 7602, 7608, 7801 and 7802; Executive Order
  11222.
Routine uses of records maintained in the system, including categories
    of users and the purposes of such uses:
   Disclosure of returns and return information may be made only as
  provided by 26 U.S.C. 6103. Records other than returns and return
  information may be used to: (1) Disclose pertinent information to
  appropriate Federal, State, local, or foreign agencies responsible for
  investigating or prosecuting the violations of, or for enforcing or
  implementing, a statute, rule, regulation, order, or license, where
  the disclosing agency becomes aware of an indication of a violation or
  potential violation of civil or criminal law or regulations; (2)
  disclose information to a Federal, State, or local agency, maintaining
  civil, criminal or other relevant enforcement information or other
  pertinent information, which has requested information relevant to or
  necessary to the requesting agency's or the bureau's hiring or
  retention of an individual, or issuance of a security clearance,
  license, contract, grant, or other benefit; (3) disclose relevant,
  non-privileged information to a court, magistrate, or administrative
  tribunal, including the presentation of evidence, disclosures to
  opposing counsel or witnesses in the course of civil discovery,
  litigation, or settlement negotiations, in response to a subpoena, or
  in connection with criminal law proceedings; (4) provide information
  to a congressional office in response to an inquiry made at the
  request of the individual to whom the record pertains; (5) provide
  information to the news media in accordance with guidelines contained
  in 28 CFR 50.2 which relate to an agency's functions relating to civil
  and criminal proceedings; (6) provide information to third parties
  during the course of an investigation to the extent necessary to
  obtain information pertinent to the investigation.
Policies and practices for storing, retrieving, accessing, retaining,
    and disposing of records in the system:
Storage:
   Paper records, in folders, maintained in file cabinets, and on
  magnetic media.
Retrievability:
   By name of individual to whom it applies, cross-referenced third
  parties, subject, or other identifier and/or by case number.
Safeguards:
   Access controls will not be less than those provided by the Automated
  Information System Security Handbook, IRM 2(10)00. Accessible to
  Inspection personnel on a need-to-know basis, all of whom have been
  the subject of background investigations.
Retention and disposal:
   Records are maintained in accordance with IRM Part X, Inspection,
  Exhibit (10)100-2.
System manager(s) and address:
   Chief Inspector, Internal Revenue Service, 1111 Constitution Avenue,
  NW, Washington, DC 20224.
Notification procedure:
   This system of records may not be accessed for purposes of
  determining if the system contains a record pertaining to a particular
  individual.
Record access procedures:
   This system is exempt and may not be accessed for purposes of
  inspection or for contest of content of records.
Contesting record procedures:
   26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
   Taxpayers (complainants, witnesses, confidential informants),
  Federal, State and local government agencies' personnel and records
  (police, court, property, etc.), newspapers or periodicals, Department
  of the Treasury personnel and records, financial institutions and
  other private business records.
Exemptions claimed for the system:
   This system has been designated as exempt from certain provisions of
  the Privacy Act.

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From the Privacy Act Online via GPO Access [wais.access.gpo.gov]
[DOCID:tres_irs-84]

DEPARTMENT OF TREASURY

Treasury/IRS 46.005

System name:

   Electronic Surveillance File, Criminal Investigation Division--
  Treasury/IRS.
System location:
   National Office, 1111 Constitution Avenue, NW, Washington, DC 20224.
Categories of individuals covered by the system:
   Subjects of electronic surveillance. Individuals who have been
  subjects of queries by other agencies.
Categories of records in the system:
   Information relating to conduct of electronic surveillance.
Authority for maintenance of the system:
   5 U.S.C. 301; 26 U.S.C. 7602, 7801 and 7802.
Routine uses of records maintained in the system, including categories
    of users and the purposes of such uses:
   Disclosure of returns and return information may be made only as
  provided by 26 U.S.C. 6103.
Policies and practices for storing, retrieving, accessing, retaining,
    and disposing of records in the system:
Storage:
   Paper records and magnetic media.
Retrievability:
   By names, addresses, and telephone numbers.
Safeguards:
   Access controls will not be less than those provided by the Automated
  Information System Security Handbook, IRM 2(10)00.Retention and
  disposal: Records are maintained in accordance with Records
  Disposition Handbooks, IRM 1(15)59.1 though IRM 1(15)59.32. Generally,
  records are periodically updated to reflect changes and maintained as
  long as needed.
System manager(s) and address:
   Official prescribing policies and practices--Assistant Commissioner
  (Criminal Investigation) National Office. Officials maintaining the
  system--Director, Office of Investigations (See IRS appendix A for
  addresses.)
Notification procedure:
   This system of records may not be accessed for purposes of
  determining if the system contains a record pertaining to a particular
  individual.
Record access procedures:
   This system of records may not be accessed for purposes of inspection
  or for contest of content of records.
Contesting record procedures:
   26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.
Record source categories:
   This system of records contains investigatory material compiled for
  law enforcement purposes whose sources need not be reported.
Exemptions claimed for the system:
   This system has been designated as exempt from certain provisions of
  the Privacy Act.

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                              IRS APPENDIX A

   This appendix contains the addresses of Treasury/IRS system locations 
  along with the title of the principal system manager(s) at each 
  location. Other system managers at these locations are individually 
  noted in the text of the system notices. Generally, inquiries under 
  Treasury/IRS systems should be addressed to the office where the 
  records in question are located. For Regional and District Office 
  records, this would be the office with jurisdiction over the area 
  where the individual resides. For Internal Revenue Service Center 
  records, this would be the service center where the individual files 
  Federal income tax returns.
  NATIONAL OFFICE INTERNAL REVENUE SERVICE

       National Director, Equal Employment Opportunity and 
         Diversity
       National Director, Communications
       Assistant Commissioner (Collection)
       Chief Information Officer
       Assistant Commissioner (Employee Plans and Exempt 
         Organizations)
       National Director, Strategic Planning and Research
       National Director, Compliance and Research
       Chief Financial Officer
       Chief, National Management and Administration
       Chief Taxpayer Service
       Assistant Commissioner (Criminal Investigation)
       Assistant Commissioner (Examination)
       Assistant Commissioner (International)
       Assistant Commissioner (Procurement)
       Chief Inspector
       Director, Office of Disclosure

   The address for all of the above systems managers with the exception 
  of the Assistant Commissioner (International), noted below, is as 
  follows:

       1111 Constitution Avenue, NW, Washington, DC 20224
       Assistant Commissioner (International), 950 
         L`Enfant Plaza, SW, Fourth Floor, Washington, DC 
         20024
  ADDRESSES OF THE DETROIT COMPUTING CENTER, MARTINSBURG COMPUTING 
  CENTER, AND THE AUSTIN COMPLIANCE CENTER

       Director, Detroit Computing Center, 1300 John C. 
         Lodge Drive, Detroit, Michigan 48226.
      Director, Martinsburg Computing Center, PO Box 1208, 
         Martinsburg, West Virginia 25401
      Director, Austin Compliance Center, PO Box 2986, 
         Stop 1000 AUCC, Austin, Texas 78768
  ADDRESSES OF REGIONAL OFFICES, DISTRICT OFFICES, AND INTERNAL REVENUE 
  SERVICE CENTERS

                             Regional Offices

       Midstates Region (Dallas)Regional Commissioner, 
         Internal Revenue Service4050 Alpha Road, Dallas, 
         Texas 75244-4203
       Northeast Region (Manhattan) Regional Commissioner, 
         Internal Revenue Service, 90 Church Street, New 
         York, New York, 10007
       Southeast Region (Atlanta) Regional Commissioner, 
         Internal Revenue Service, PO Box 926, Stop 100-R, 
         Atlanta, Georgia 30370
       Western Region (San Francisco) Regional 
         Commissioner, Internal Revenue Service, Room 
         511,1650 Mission Street, San Francisco, 
         California 95113
      District Director, Internal Revenue Service, PO Box 
         1818, Cincinnati, Ohio 45201.
      District Director, Internal Revenue Service, PO Box 
         99181, Cleveland, Ohio 44199
      District Director, Internal Revenue Service, PO Box 
         330500, Stop <greek-i>1, Detroit, Michigan 48232-
         6500
      District Director, Internal Revenue Service, PO Box 
         44687, Stop 10, Indianapolis, Indiana 46244
      District Director, Internal Revenue Service, PO Box 
         1735, Stop 100, Louisville, Kentucky 40201
      District Director, Internal Revenue Service, 425 
         Juliana Street, Parkersburg, West Virginia 26101
      Director, Internal Revenue Service Center, 201 W. 
         Second Street., Covington, Kentucky 41019
      District Director, Internal Revenue Service, George 
         Fallon Building, 31 Hopkins Plaza, Baltimore, 
         Maryland 21201
      District Director, Internal Revenue Service, PO Box 
         939, Newark, New Jersey 07101
      District Director, Internal Revenue Service, W. J. 
         Green Federal Building, 600 Arch Street, 
         Philadelphia, Pennsylvania 19106
      District Director, Internal Revenue Service, 1000 
         Liberty Avenue, Room 1139, Pittsburgh, 
         Pennsylvania 15222
      District Director, Internal Revenue Service, 400 
         North Eighth Street, Richmond, Virginia 23240
      District Director, Internal Revenue Service, 409 
         Silverside Road, Wilmington, Delaware 19809
      Director, Internal Revenue Service Center, 11601 
         Roosevelt Boulevard, Philadelphia, Pennsylvania 
         19154
      District Director, Internal Revenue Service, Federal 
         Building, 115 Fourth Avenue, SE, Aberdeen, South 
         Dakota 57401
      District Director, Internal Revenue Service, 230 
         South Dearborn Street, Room 2890, Chicago, 
         Illinois 60604
      District Director, Internal Revenue Service, Federal 
         Building, 210 Walnut Street, Des Moines, Iowa 
         50309
      District Director, Internal Revenue Service, Federal 
         Building and Post Office, 657 Second Avenue, 
         North Fargo, North Dakota 58102
      District Director, Internal Revenue Service, Federal 
         Building, Second Floor, 301 South Park Avenue, 
         Helena, Montana 59626-0016
      District Director, Internal Revenue Service, Federal 
         Building and Court House, 310 West Wisconsin 
         Avenue, Milwaukee, Wisconsin 53203
      District Director, Internal Revenue Service, Federal 
         Office Building, 106 South Fifteenth Street, 
         Omaha, Nebraska 68102
      District Director, Internal Revenue Service, 1222 
         Spruce Street, St. Louis, Missouri 63101
      District Director, Internal Revenue Service, Federal 
         Building and Court House, 316 North Robert 
         Street, St. Paul, Minnesota 55101
      District Director, Internal Revenue Service, 320 
         West Washington Street, Springfield, Illinois 
         62701
      Director, Internal Revenue Service Center, PO Box 
         24551, Kansas City, Missouri 64131
      District Director, Internal Revenue Service, John F. 
         Kennedy Federal Building, Government Center, 
         Boston, Massachusetts 02203
      District Director, Internal Revenue Service, 68 
         Sewall Street, Augusta, Maine 04330
      District Director, Internal Revenue Service, Leo W. 
         O`Brien Federal Building, Clinton Avenue and 
         North Pearl Street, Albany, New York 12207
      District Director, Internal Revenue Service, 120 
         Church Street, New York, New York 10007
      District Director, Internal Revenue Service, 35 
         Tillary Street, Brooklyn, New York 11201
      District Director, Internal Revenue Service, 111 
         West Huron Street, Buffalo, New York 14202
      District Director, Internal Revenue Service, 
         Courthouse Plaza, 119 Main Street, Burlington, 
         Vermont 05401
      District Director, Internal Revenue Service, William 
         R. Cotter Federal Building, Stop 204, 135 High 
         Street, Hartford, Connecticut 06103
      District Director, Internal Revenue Service, Federal 
         Building, 80 Daniel Street, Portsmouth, New 
         Hampshire 03801
      District Director, Internal Revenue Service, 380 
         Westminster Mall, Providence, Rhode Island 02903
      Director, Internal Revenue Service, Stop 100, 310 
         Lowell Street, Andover, Massachusetts 05501
      Director, Internal Revenue Service Center, Stop 100, 
         1040 Waverly Avenue, Holtsville, New York 11799
      District Director, Internal Revenue Service, 401 
         West Peachtree Street, NW. Atlanta, Georgia 30365
      District Director, Internal Revenue Service, 500 
         Twenty-second Street South, Birmingham, Alabama, 
         35233
      District Director, Internal Revenue Service, 1835 
         Assembly Street, Columbia, South Carolina 29201
      District Director, Internal Revenue Service, 320 
         Federal Place, Greensboro, North Carolina 27401
      District Director, Internal Revenue Service, Suite 
         504, 100 W. Capitol Street, Suite 504, Jackson, 
         Mississippi 39269
      District Director, Internal Revenue Service, Federal 
         Office Building, 400 West Bay Street, 
         Jacksonville, Florida 32202
      District Director, Internal Revenue Service, 801 
         Broadway, Nashville, Tennessee 37203
      District Director, Internal Revenue Service, (Stop 
         6) 700 West Capitol, Little Rock, Arkansas 72201
      District Director, Internal Revenue Service, (Stop 
         6) 501 Magazine Street, New Orleans, Louisiana 
         70130
      District Director, Internal Revenue Service, One 
         University Drive, Building B, Ft. Lauderdale, 
         Florida 33324
      Director, Internal Revenue Service Center, 4800 
         Buford Highway, Chamblee, Georgia 30341
      Director, Internal Revenue Service Center, PO Box 
         30309, Airport Mail Facility, Memphis, Tennessee 
         38130
      District Director, Internal Revenue Service, 5338 
         Montgomery NE, 3rd Floor, Albuquerque, New Mexico 
         87109
      District Director, Internal Revenue Service, Stop 
         100D AUS, 300 East Eighth Street, Austin, Texas 
         78701
      District Director, Internal Revenue Service, 1919 
         Smith Street, Houston, Texas 77002
      District Director, Internal Revenue Service, 308 
         West Twenty-first Street, Cheyenne, Wyoming 82001
      District Director, Internal Revenue Service, Stop 
         1000 DAL, 1100 Commerce Street, Dallas, Texas 
         75242
      District Director, Internal Revenue Service, 600 
         Seventeenth Street, Stop 1000 DEN, Denver, 
         Colorado 80202-2490
      District Director, Internal Revenue Service, 210 
         East Earll Drive, Sixth Floor, Room 600 Phoenix, 
         Arizona 85012
      District Director, Internal Revenue Service, 465 
         South 400 East, Salt Lake City, Utah 84111
      District Director, Internal Revenue Service, 200 NW. 
         Fourth Street, Oklahoma City, Oklahoma 73102
      District Director, Internal Revenue Service, 412 
         South Main Street, Wichita, Kansas 76202
      Director, Internal Revenue Service Center, 3651 
         South Interregional Highway, Austin, Texas 73301
      Director, Internal Revenue Service Center, 1160 West 
         1200 South Street, Ogden, Utah 84201
      District Director, Internal Revenue Service, 949 
         East Thirty-sixth Avenue, Anchorage, Alaska 99508
      District Director, Internal Revenue Service, Box 
         041, 550 West Fort Street, Boise, Idaho 83724
      District Director, Internal Revenue Service, PJKK 
         Federal Building, 300 Ala Moana, Honolulu, Hawaii 
         96850
      District Director, Internal Revenue Service, 24000 
         Avila Road, Laguna Niguel, California 92677
      District Director, Internal Revenue Service, 300 
         North Los Angeles Street, Los Angeles, California 
         90012
      District Director, Internal Revenue Service, 1220 SW 
         Third Avenue, Portland, Oregon 97204
      District Director, Internal Revenue Service, 4750 
         West Oakey Boulevard, Las Vegas, Nevada 89102
      District Director, Internal Revenue Service, 4330 
         Watt Avenue, North Highland, California 95660
      District Director, Internal Revenue Service, 1301 
         Clay Street, South Tower, San Francisco, 
         California 94612
      District Director, Internal Revenue Service, 55 
         South Market Street, San Jose, California 95113
      District Director, Internal Revenue Service, 915 
         Second Avenue, Seattle, Washington, 98174
      Director, Internal Revenue Service Center, 5045 East 
         Butler Avenue, Fresno, California 93888
  ADDRESSES OF CHIEF COUNSEL, REGIONAL COUNSEL, DISTRICT COUNSEL, AND 
  REGIONAL DIRECTOR OF APPEALS OFFICES
   National Office:

       Office of the National Director of Appeals, 
         Internal Revenue Service, 901 D Street, SW, Box 
         68, Washington, DC 20024
      Office of the Assistant Chief Counsel (Criminal 
         Tax), Office of Chief Counsel, Internal Revenue 
         Service, 1111 Constitution Avenue, NW, 
         Washington, DC 20224
      Office of the Assistant Chief Counsel (Disclosure 
         Litigation), Office of Chief Counsel, Internal 
         Revenue Service, 1111 Constitution Avenue, NW, 
         Washington, DC 20224
      Office of the Assistant Chief Counsel (General Legal 
         Services), Office of Chief Counsel, Internal 
         Revenue Service, 1111 Constitution Avenue, NW, 
         Washington, DC 20224
      Office of the Assistant Chief Counsel (General 
         Litigation), Office of Chief Counsel, Internal 
         Revenue Service, 1111 Constitution Avenue, NW, 
         Washington, DC 20224
      Office of the Assistant Chief Counsel (Corporate), 
         Office of Chief Counsel, Internal Revenue 
         Service, 1111 Constitution Avenue, NW, 
         Washington, DC 20224
      Office of the Assistant Chief Counsel (Income Tax 
         and Accounting), Office of Chief Counsel, 
         Internal Revenue Service, 1111 Constitution 
         Avenue, NW, Washington, DC 20224
      Office of the Assistant Chief Counsel (Employee 
         Benefits and Exempt Organizations), Office of 
         Chief Counsel, Internal Revenue Service, 1111 
         Constitution Avenue, NW, Washington, DC 20224
      Office of the Assistant Counsel (Field Services), 
         Office of Chief Counsel, Internal Revenue 
         Service, 1111 Constitution Avenue, NW, 
         Washington, DC 20224
      Office of the Assistant Chief Counsel (Financial 
         Institutions and Products), Office of Chief 
         Counsel, Internal Revenue Service, 1111 
         Constitution Avenue, NW, Washington, DC 20224
      Office of the Assistant Chief Counsel (Passthroughs 
         and Special Industries), Office of Chief Counsel, 
         Internal Revenue Service, 1111 Constitution 
         Avenue, NW, Washington, DC 20224
      Chief Counsel, Deputy Chief Counsel, Associate Chief 
         Counsels (Litigation), (Domestic), 
         (International), Finance and Management) and 
         (Employee Benefits and Exempt Organizations), 
         Office of Chief Counsel, Internal Revenue 
         Service, 1111 Constitution Avenue, NW, 
         Washington, DC 20224

                         Regional Counsel Offices

                             Northeast Region:

       Regional Counsel`s Office, IRS, North-Atlantic 
         Region, 7 World Trade Center, Twenty-fifth floor, 
         New York, New York 10048

                            Southeast Region:

      Regional Counsel's Office, IRS, 401 West Peachtree 
         Street, Suite 2110-Stop 180-R, Atlanta, Georgia 
         30365

                            Midstates Region:

      Regional Counsel's Office, IRS, 4050 Alpha Road, 
         14th Floor, Dallas, Texas 75244-4203

                             Western Region:

      Regional Counsel's Office, IRS, Room 514, 1650 
         Mission Street, San Francisco, California 94103

                       Regional Director of Appeals

                             Northeast Region

      Regional Director of Appeals, IRS, 90 Church Street, 
         Room 1003 New York NY 10007

                             Southeast Region

       Regional Director of Appeals, IRS, 625 Federal 
         Office Building, Suite 2118, 401 West Peachtree 
         Street, NW, Atlanta, Georgia 30365

                             Midstates Region

      Regional Director of Appeals, IRS, 4050 Alpha Road, 
         Fourteenth Floor, Dallas, Texas 75244-4203

                              Western Region

      Regional Director of Appeals, IRS, Room 515, 1650 
         Mission Street, San Francisco, California 94103.

                         District Counsel Offices

       District Counsel's Office, IRS, 7 World Trade 
         Center, Twenty-fourth Floor, New York, New York 
         10048
      District Counsel's Office, IRS, Leo W. O'Brien 
         Federal Building, Clinton Avenue and N. Pearl 
         Street, Albany, New York 12207
      District Counsel's Office, IRS, 10 Causeway Street, 
         Room 401, Boston, Massachusetts 02222-1061
      District Counsel's Office, IRS Brooklyn Office, 1600 
         Stewart Avenue, Suite 601, Uniondale, New York 
         11590
      District Counsel's Office, IRS, 28 Church Street, 
         Guaranty Building, Suite 500, Buffalo, New York 
         14202
      District Counsel's Office, IRS, 333 East River 
         Drive, Suite 200, Commerce Center One, Hartford, 
         Connecticut 06108
      District Counsel's Office, IRS, Room 10424, 600 Arch 
         Street, Philadelphia, Pennsylvania 19106
      District Counsel's Office, IRS, Room 4100, 101 West 
         Lombard Street, Baltimore, Maryland 21201
      District Counsel's Office, IRS, Room 904, 970 Broad 
         Street, Newark, New Jersey 07102
      District Counsel's Office, IRS, 1001 Liberty Center, 
         Room 601 C, Pittsburgh, Pennsylvania 15222
      District Counsel's Office, IRS, 2727 Enterprise 
         Parkway, First Floor, Richmond, Virginia 23240
      District Counsel's Office, IRS, 4620 Wisconsin 
         Avenue, NW, Fourth Floor, Washington, DC 20016
      District Counsel's Office, IRS, Suite 1400, 401 West 
         Peachtree Street, NW, Atlanta, Georgia 30365
      District Counsel's Office, IRS, Room 340, 500 
         Twenty-second Street, South, Birmingham, Alabama 
         35233
      District Counsel's Office, IRS, Room 509, 320 
         Federal Place, Greensboro, North Carolina 27401
      District Counsel's Office, IRS, Box 35027, Federal 
         Office Building, 400 West Bay Street, Room 564, 
         Jacksonville, Florida 32202
      District Counsel's Office, IRS, Room 1114, Federal 
         Office Building, 51 SW First Avenue, Miami, 
         Florida 33130
      District Counsel's Office, IRS, Room 703, U.S. 
         Courthouse, 801 Broadway, Nashville, Tennessee 
         37203-3814
      District Counsel's Office, IRS, 917 Hale Boggs 
         Building, 501 Magazine Street, New Orleans, 
         Louisiana 70130
      District Counsel's Office, IRS, Room 7525, John Weld 
         Peck Federal Building ,550 Main Street, 
         Cincinnati, Ohio 45202
      District Counsel's Office, IRS, Suite 810, One 
         Cleveland Center, 1375 East, Ninth Street, 
         Cleveland, Ohio 44114
      District Counsel's Office, IRS, 1870 McNamara 
         Building, 477 Michigan Avenue, Detroit, Michigan 
         48226
      District Counsel's Office, IRS, 513 Minton-Capehart 
         Federal Building, 575 N. Pennsylvania Street, 
         Indianapolis, Indiana 46204
      District Counsel's Office, IRS, Suite 1100 Heyburn 
         Building, 332 West Broadway, Louisville, Kentucky 
         40202
      District Counsel's Office, IRS, 219 South Dearborn 
         Street, Room 1342, Chicago, Illinois 60604
      District Counsel's Office, IRS, 439 Federal 
         Building, 210 Walnut Street, Des Moines, Iowa 
         50309
      District Counsel's Office, IRS, Room 242, Federal 
         Building, 301 South Park Avenue, Helena, Montana 
         59626
      District Counsel's Office, IRS, 2700 Federal Office 
         Building, 911 Walnut Street, Kansas City, 
         Missouri 64106
      District Counsel's Office, IRS, 760 Henry Reuss 
         Federal Plaza, Suite 760, 310 West Wisconsin 
         Avenue, Milwaukee, Wisconsin 53203
      District Counsel's Office, IRS, 3101 Federal 
         Building, 215 North Seventeenth Street, Omaha, 
         Nebraska 68101
      District Counsel's Office, IRS, Room 720, 320 West 
         Washington Street, Springfield, Illinois 62701
      District Counsel's Office, IRS, Third Floor, 
         Chouteau Center, 133 S. Eleventh Street, St. 
         Louis, Missouri 63102
      District Counsel's Office, IRS, Galtier Plaza, Suite 
         650, 175 East Fifth Street, St. Paul, Minnesota 
         55101
      District Counsel's Office, IRS, 5338 Montgomery NE 
         Suite 400, Albuquerque, New Mexico 87109
      District Counsel's Office, IRS, Room 601, 300 East 
         Eighth Street, Austin, Texas 78701
      District Counsel's Office, IRS, Room 12A24, Stop 
         2000 DAL, 1100 Commerce Street, Dallas, Texas 
         75242
      District Counsel's Office, IRS, Suite 500, 1244 
         Speer Boulevard, Denver, Colorado 80204
      District Counsel's Office, IRS, Suite 350, 10850 
         Richmond Avenue, Houston, Texas 77042-4775
      District Counsel's Office, IRS, Suite 320, 500 West 
         Main, Oklahoma City, Oklahoma 73102
      District Counsel's Office, IRS, Suite 1500, 3225 N. 
         Central Avenue, Phoenix, Arizona 85012
      District Counsel, IRS, Room 131, Wallace F. Bennett 
         Federal Building, 125 South State Street, Salt 
         Lake City, Utah 84138
      District Counsel's Office, IRS, Room 607, 949 East 
         Thirty-sixth Avenue, Anchorage, Alaska 99508
      District Counsel's Office, IRS, Box 024, 550 West 
         Fort Street, Boise, Idaho 83724
      District Counsel's Office, IRS,7119 PJKK Federal 
         Building, 300 Ala Moana Boulevard, Honolulu, 
         Hawaii 96850
      District Counsel's Office, IRS, Fourth Floor, Chet 
         Holifield Building, 24000 Avila Road, Laguna 
         Niguel, California 92656
      District Counsel's Office, IRS, 4750 Oakey, Suite 
         403, Las Vegas, Nevada 89102
      District Counsel's Office, IRS, 3018 Federal 
         Building, 300 N. Los Angeles Street, Los Angeles, 
         California 90012
      District Counsel's Office, IRS, 222 SW. Columbia, 
         Suite 450, Portland, Oregon 97201
      District Counsel's Office, IRS, 4330 Watt Avenue, 
         Suite 470, North Highlands, California 95660
      District Counsel's Office, IRS, Suite 901, 701 B 
         Street, San Diego, California 92101
      District Counsel's Office, IRS, Room 504, 160 Spear 
         Street, San Francisco, California 94105
      District Counsel's Office, IRS, Suite 505, 55 South 
         Market Street, San Jose, California 95113
      District Counsel's Office, IRS, 2710 Federal 
         Building, 915 Second Avenue, Seattle, Washington 
         98174
      District Counsel's Office, IRS, 950 Hampshire Road, 
         East Pavilion, Thousand Oaks, California 91361

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