SECTION 2. DISCUSSION — Internal Revenue Bulletin 2010-31

Since its publication, many of the locations that Notice 2003–19 lists for taxpayers to file documents have changed and are now inaccurate. Accordingly, Notice 2003–19 is revoked and taxpayers should no longer rely on it to determine where to file the documents listed therein. Instead, the location to file many of the documents listed in Notice 2003–19 can

be found on the IRS website, irs.gov, or in current IRS forms, instructions to forms, and publications. For those documents where the location to file is not listed on an existing IRS webpage, or in an IRS form, instruction, or publication, a new IRS webpage will list where to file that particular document. To access this new webpage, type http://www.irs.gov/ into the address box on your Internet browser. Once the webpage opens, click “Contact IRS” on the toolbar at the top and click “IRS Mailing Addresses (“Where To File”)”. Then click “Where to File Certain Elections, Statements, Returns, and Other Documents”. Or you may type http://www.irs.gov/file/arti- cle/0,,id=224931,00.html into the address box on your Internet browser. This webpage describes where to file all of the documents listed in Notice 2003–19, except those documents for which addresses already can be found on irs.gov, or in current IRS forms, instructions to forms, or publications. If additional assistance is needed taxpayers may contact an IRS representative at the appropriate telephone numbers listed below.

Type of Taxpayer	Phone number to call for assistance in determining where to file document
Individuals	1–800–829–1040 Monday-Friday: 7:00 AM-10:00 PM your local time (Alaska and Hawaii follow Pacific time)
Businesses	1–800–829–4933 Monday-Friday: 7:00 AM-10:00 PM your local time (Alaska and Hawaii follow Pacific time)
Exempt Organizations, Retirement Plan Administrators, and Government Entities	1–877–829–5500 Monday-Friday: 7:00 AM-5:30 PM Central Time
For people with hearing impairments	1–800–829–4059 (TDD) Monday-Friday: 7:00 AM-10:00 PM your local time (Alaska and Hawaii follow Pacific time)

ments, Returns, and Other Documents, is revoked.

DRAFTING INFORMATION

The principal author of this notice is Melissa Segal of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding

In addition, taxpayers required to file elections, statements, returns, and other documents may obtain assistance at one of the IRS Taxpayer Assistance Centers. Information regarding the location of the nearest office can be found at http://www.irs.gov/localcontacts/in- dex.html .