SECTION 21. INTERNALREVENUE
Internal Revenue Bulletin 1997-42 · 2026-10-03 edition · updated 2026-10-04 · United States
SERVICE CONTACT
Unless otherwise instructed, all questions regarding this revenue procedure should be directed to the following address and telephone number:
Internal Revenue Service Memphis Service Center Electronic Filing Help Desk P.O. Box 30309 AMF Memphis, TN 38130 Attention: ELF Unit Stop 26
The telephone number of this office is (901) 546-2690 (not a toll-free number).
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