SECTION 17. ADDRESSES

(1) Internal Revenue Service . (A) Application materials and requests for extensions—

Internal Revenue Service Attention CC:FI&P:Branch 5 1111 Constitution Avenue, NW, Room 4017 Washington, D.C. 20224

Alternatively, these materials and requests may be hand delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to:

Courier’s Desk Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC, attention CC:FI&P:5

(B) Certifications required by Section 15 must be submitted to:

Internal Revenue Service Attention: SE:T:G:TEB 1111 Constitution Avenue, NW, PE–5S1 Washington, D.C. 20224

(2) United States Forest Service . Applications and materials to be filed with the USFS must be either submitted by postal service or hand delivered Monday through Friday between the hours of 8:00 a.m. and 4:00 p.m. to:

United States Forest Service Attention: Director of Lands 1400 Independence Avenue, SW Mailstop:1124 Washington, D.C. 20250

Alternatively applications and materials may be sent by express mail to:

United States Forest Service Attention: Director of Lands 201 14th Street, SW Washington, DC 20024