SECTION 5. MAILING ADDRESSES

FOR SERVICE OFFICES LISTED IN THIS NOTICE

Taxpayers required or permitted to file elections, statements, or other documents with the Cincinnati Submission Processing Center should mail the election, statement, or other document to the following address:

Cincinnati Submission Processing

Center Cincinnati, OH 45999

Taxpayers required or permitted to file elections, statements, or other documents with the Ogden Submission Processing Center should mail the election, statement, or other document to the following address:

Ogden Submission Processing Center P.O. Box 9941 Ogden, UT 84409

Taxpayers required or permitted to file elections, statements, or other documents with the Philadelphia Submission Processing Center should mail the election, statement, or other document to the following address:

Philadelphia Submission Processing

Center P.O. Box 245 Bensalem, PA 19020

Taxpayers required or permitted to file elections, statements, or other documents with a Case Processing Site should mail the election, statement, or other document to the appropriate address indicated in the following chart:

Taxpayers located in: Mail Election, Statement, or Other Document to:

Maine, Massachusetts, New Hampshire, Vermont, Connecticut, Rhode Island

Internal Revenue Service Case Processing, Stop 41125 P.O. Box 9112 Boston, MA 02203

New York Internal Revenue Service Case Processing 10 Metrotech Center 625 Fulton Street Brooklyn, NY 11201

Pennsylvania and New Jersey Internal Revenue Service Case Processing P.O. Box 12041 600 Arch Street Philadelphia, PA 19106

April 7, 2003 709 2003–14 I.R.B.

Taxpayers located in: Mail Election, Statement, or Other Document to:

Delaware, Maryland, Virginia, North Carolina, South Carolina

Internal Revenue Service Case Processing 31 Hopkins Plaza, Room 1108 Baltimore, MD 21201

Florida Internal Revenue Service Case Processing, Stop 4900 400 West Bay Street Jacksonville, FL 32202

Michigan, Ohio, Kentucky, West Virginia

Internal Revenue Service Case Processing P.O. Box 330500, Stop 25 Detroit, MI 48232–6500

Illinois, Indiana, Wisconsin Internal Revenue Service Case Processing, Stop 4040CHI 230 S. Dearborn Street Chicago, IL 60604

Georgia, Alabama, Mississippi, Louisiana, Arkansas, Tennessee

Minnesota, North Dakota, South Dakota, Iowa, Nebraska, Missouri, Kansas

Internal Revenue Service Case Processing, Stop 35 810 Broadway Street Nashville, TN 37203–3876

Internal Revenue Service Case Processing, Stop 4020 316 N. Robert Street St. Paul, MN 55101

Texas and Oklahoma Internal Revenue Service Case Processing, MS:4023 DAL 1100 Commerce Street Dallas, TX 75242

Montana, Wyoming, Colorado, Utah, Nevada, New Mexico, Arizona

Northern and Central California except for Oxnard, including the following counties: Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Nevada, Contra Costa, Del Norte, El Dorado, Glenn, Humboldt, Lake, Lassen, Marin, Placer, Mendocino, Modoc, Napa, Plumas, Sacramento, Shasta, San Francisco, San Joaquin, San Mateo, Sierra, Siskiyou, Solano, Sonoma, Sutter, Tehema, Trinity, Yolo, Yuba, Fresno, Inyo, Kern, Kings, Madera, Merced, Mono, Monterey, San Benito, Santa Clara, Stanislaus, Tulare, Tuolumne

Internal Revenue Service Case Processing, Stop 4800 DEN 600 17 ^th Street Denver, CO 80204

Internal Revenue Service Case Processing 1301 Clay Street, Suite 880S Oakland, CA 94612–5210

2003–14 I.R.B. 710 April 7, 2003

Taxpayers located in: Mail Election, Statement, or Other Document to:

Southern California south of Los Angeles, including the following counties: Imperial, Orange, San Diego, San Bernardino, Riverside and the Carson area in Los Angeles

Los Angeles and Oxnard, including the following counties: Los Angeles, San Luis Obispo, Santa Barbara, Ventura

Internal Revenue Service Case Processing 24000 Avila Road M/S 5735 Laguna Niguel, CA 92607

Internal Revenue Service Case Processing, Stop 4002 300 N. Los Angeles Street Los Angeles, CA 90012

Alaska, Hawaii, Idaho, Washington, Oregon Internal Revenue Service Case Processing, M/S W155 915 2 ^nd Avenue Seattle, WA 98174

SBSE Taxpayers outside of the United States Internal Revenue Service Case Processing P.O. Box 12041 600 Arch Street Philadelphia, PA 19106

LMSB Taxpayers outside of the United States Internal Revenue Service Case Processing 31 Hopkins Plaza, Room 1108 Baltimore, MD 21201