0426 Notc 1214 (PDF) — verbatim text

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/n1214.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

INDIANA Indianapolis Office Taxpayer Advocate Service 575 N. Pennsylvania Street MS TA771, Room 58 Indianapolis, IN 46204 (317) 685-7840

IOWA Des Moines Office Taxpayer Advocate Service 210 Walnut Street MS 1005 Des Moines, IA 50309 (515) 564-6888

KANSAS Wichita Office Taxpayer Advocate Service 555 N. Woodlawn Street, Bldg 4 Suite 112, MS 1005-WIC Wichita, KS 67208 (316) 651-2100

KENTUCKY Covington Office Taxpayer Advocate Service 7940 Kentucky Drive MS 11-G Florence, KY 41042 (859) 669-5316

Louisville Office Taxpayer Advocate Service Mazzoli Federal Building 600 Dr. Martin Luther King Jr. Place Room 325 Louisville, KY 40202 (502) 912-5050

LOUISIANA New Orleans Office Taxpayer Advocate Service 1555 Poydras Street Suite 220, MS 2 New Orleans, LA 70112 (504) 558-3001

MAINE Augusta Office Taxpayer Advocate Service 68 Sewall Street, Room 416 Augusta, ME 04330 (207) 480-6094

MARYLAND Baltimore Office Taxpayer Advocate Service 31 Hopkins Plaza, Room 1038 Baltimore, MD 21201 (443) 853-6000

MASSACHUSETTS Andover Office Taxpayer Advocate Service 310 Lowell Street MS 120 Andover, MA 01810 (978) 783-9300

The IRS office whose phone number appears at the top of the notice can best address and access your tax information and help get you answers.

You also may be eligible for help from the Taxpayer Advocate Service (TAS). TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. We help taxpayers whose problems with the IRS are causing financial difficulties, who’ve tried but haven’t been able to resolve their problems with the IRS, or believe an IRS system or procedure isn’t working as it should. And our service is free.

Your local advocate’s number is in your local directory and at taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778. For more information about TAS and your rights under the Taxpayer Bill of Rights, visit the TAS website. TAS is your voice at the IRS .

TAS can’t reverse a legally correct tax determination or extend the time you have to file a petition in the United States Tax Court (that time is set by law). TAS can help you resolve tax problems that you haven’t been able to resolve on your own. The best thing you can do is act now!

DELAWARE ~~Newark Office~~ Taxpayer Advocate Service 4501 Ogletown Stanton Road Suite 212 Newark, DE 19713 (302) 837-6600

DISTRICT OF COLUMBIA Washington DC Office Taxpayer Advocate Service 77 K Street, NE Suite 1500 Washington, DC 20002 (202) 803-9800

FLORIDA Clearwater Office Taxpayer Advocate Service 10200 49th St. North Suite 202 Clearwater, FL 33762 (727) 369-2821

Ft. Lauderdale Office Taxpayer Advocate Service 1248 N. University Dr. Plantation, FL 33322 (954) 423-7677

Jacksonville Office Taxpayer Advocate Service 400 West Bay Street Room 535A, MS TAS Jacksonville, FL 32202 (904) 665-1000

GEORGIA ~~Atlanta City~~ Office Taxpayer Advocate Service 401 W. Peachtree Street Room 510, MS 202-D Atlanta, GA 30308 (404) 338-8099

HAWAII Honolulu Office Taxpayer Advocate Service 1003 Bishop Street MS/H600 Honolulu, HI 96813 (808) 466-6375

IDAHO Boise Office Taxpayer Advocate Service 550 West Fort Street MS 1005 Boise, ID 83724 (208) 363-8900

ILLINOIS Chicago Office Taxpayer Advocate Service 230 S. Dearborn Street Room 2820, MS-1005 CHI Chicago, IL 60604 (312) 292-2800

Springfield Office Taxpayer Advocate Service 3101 Constitution Drive MS 1005 SPD Springfield, IL 62704 (217) 993-6714

ALABAMA Birmingham Office Taxpayer Advocate Service 417 20th Street North MS 151 Room 303 Birmingham, AL 35203 (205) 761-4876

ALASKA Anchorage Office Taxpayer Advocate Service 949 East 36th Avenue MS A-405 Anchorage, AK 99508 (907) 921-6880

ARIZONA Phoenix Office Taxpayer Advocate Service 4041 N. Central Avenue MS-1005 PHX Phoenix, AZ 85012 (602) 636-9500

ARKANSAS Little Rock Office Taxpayer Advocate Service 700 West Capitol Avenue MS 1005 LIT Little Rock, AR 72201 (501) 396-5978

CALIFORNIA Fresno Office Taxpayer Advocate Service 700 P St. MS 1394 Fresno, CA 93721 (559) 442-6400

Lake Forest Office Taxpayer Advocate Service 25520 Commercentre Drive MS 2000 Lake Forest, CA 92630 (949) 638-7001

Los Angeles Office Taxpayer Advocate Service 300 N. Los Angeles Street Room 5109, MS 6710 Los Angeles, CA 90012 (213) 576-3140

Oakland Office Taxpayer Advocate Service 1301 Clay Street Suite 1540-S Oakland, CA 94612 (510) 907-5269

Sacramento Office Taxpayer Advocate Service 4330 Watt Avenue SA-5043 Sacramento, CA 95821 (279) 280-7001

San Diego Office Taxpayer Advocate Service 701 B Street Suite 902 San Diego, CA 92101 (619) 744-7156

COLORADO Denver Office Taxpayer Advocate Service 1999 Broadway MS 1005 DEN Denver, CO 80202 (303) 603-4600

CONNECTICUT Hartford Office Taxpayer Advocate Service 135 High Street MS 219 Hartford, CT 06103 (860) 594-9100

OKLAHOMA Oklahoma City Office Taxpayer Advocate Service 55 North Robinson MS 1005 OKC Oklahoma City, OK 73102 (405) 297-4055

OREGON Portland Office Taxpayer Advocate Service 1220 SW 3rd Avenue Suite G004 MS O-405 Portland, OR 97204 (503) 265-3591

PENNSYLVANIA Philadelphia Office Taxpayer Advocate Service 2970 Market Street MS 2-M20-300 Philadelphia, PA 19104 (267) 466-2427

Pittsburgh Office Taxpayer Advocate Service 1000 Liberty Avenue Room 1400 Pittsburgh, PA 15222 (412) 404-9098

RHODE ISLAND Providence Office Taxpayer Advocate Service 380 Westminster Street, 4th Floor Providence, RI 02903 (401) 528-1921

SOUTH CAROLINA Columbia Office Taxpayer Advocate Service 1835 Assembly Street Room 466, MDP-03 Columbia, SC 29201 (803) 312-7901

SOUTH DAKOTA Sioux Falls Office Taxpayer Advocate Service 1720 S. Southeastern Avenue #100 Sioux Falls, SD 57103 (605) 782-8250

TENNESSEE Memphis Office Taxpayer Advocate Service 5333 Getwell Road, MS 13 Memphis, TN 38118 (901) 707-3200

Nashville Office Taxpayer Advocate Service 801 Broadway, Room 481 MS 22 Nashville, TN 37203 (615) 250-5000

TEXAS Austin Office Taxpayer Advocate Service 3651 South IH MS 1005 AUSC Austin, TX 78741 (512) 460-8300

Dallas Office Taxpayer Advocate Service 1114 Commerce Street Room 1001 10th Floor MS 1005DAL Dallas, TX 75242 (214) 413-6500

Boston Office Taxpayer Advocate Service 15 New Sudbury Street, Room 725 Boston, MA 02203 (617) 316-2690

MICHIGAN Detroit Office Taxpayer Advocate Service 985 Michigan Avenue MS 7, Suite 609 Detroit, MI 48226 (313) 234-2375

MINNESOTA St. Paul Office Taxpayer Advocate Service Wells Fargo Place 30 East 7th Street Suite 817 MS 1005 STP St. Paul, MN 55101 (651) 312-7999

MISSISSIPPI Jackson Office Taxpayer Advocate Service 100 West Capitol Street, MS 31 Jackson, MS 39269 (601) 292-4800

MISSOURI Kansas City Office Taxpayer Advocate Service 333 West Pershing Road MS 1005 S2 Kansas City, MO 64108 (816) 499-6500

St. Louis Office Taxpayer Advocate Service Robert A. Young Building 1222 Spruce Street Suite 10.314 MS 1005 STL, St. Louis, MO 63103 (314) 339-1651

MONTANA Helena Office Taxpayer Advocate Service 10 West 15th Street, Suite 2319 Helena, MT 59626 (406) 444-8668

NEBRASKA Omaha Office Taxpayer Advocate Service 1616 Capitol Avenue, Suite 182 MS 1005 Omaha, NE 68102 (402) 907-2761

NEVADA Las Vegas Office Taxpayer Advocate Service 110 N. City Parkway, MS 1005 Las Vegas, NV 89106 (702) 868-5179

NEW HAMPSHIRE Portsmouth Office Taxpayer Advocate Service 75 Portsmouth Blvd. Box 8 Portsmouth, NH 03801 (603) 570-0605

NEW JERSEY Springfield Office Taxpayer Advocate Service 955 South Springfield Avenue 3rd Floor Springfield, NJ 07081 (973) 921-4043

Trenton Office Taxpayer Advocate Service One State Street Square 50 W. State Street 12th Floor Trenton, NJ 08608 (609) 858-7920

NEW MEXICO Albuquerque Office Taxpayer Advocate Service 6200 Jefferson St. N.E. Suite 100 MS 1005 Albuquerque, NM 87109 (505) 837-5505

NEW YORK Albany Office Taxpayer Advocate Service 11A Clinton Avenue, Suite 521 Albany, NY 12207 (518) 292-3001

Brookhaven Office Taxpayer Advocate Service 1040 Waverly Avenue MS 02 Holtsville, NY 11742 (631) 654-6686

Brooklyn Office Taxpayer Advocate Service 2 Metro Tech Center 100 Myrtle Avenue, 6th Floor Brooklyn, NY 11201 (718) 834-2200

Buffalo Office Taxpayer Advocate Service 130 South Elmwood Avenue Room 265 Buffalo, NY 14202 (716) 961-5300

Manhattan Office Taxpayer Advocate Service 290 Broadway, 5th Floor New York, NY 10007 (212) 436-1011

NORTH CAROLINA Charlotte Office Taxpayer Advocate Service 10715 David Taylor Drive Suite 130 Charlotte, NC 28262 (704) 548-4456 Greensboro Office Taxpayer Advocate Service 4905 Koger Boulevard Suite 102, MS 1 Greensboro, NC 27407 (336) 574-6119 NORTH DAKOTA Fargo Office Taxpayer Advocate Service 657 Second Avenue North Room 412 MS 1005 FAR Fargo, ND 58102 (701) 237-8342

OHIO Cincinnati Office Taxpayer Advocate Service 550 Main Street, Room 5111 Cincinnati, OH 45202 (513) 263-3260

Cleveland Office Taxpayer Advocate Service 1240 East Ninth Street Room 423 Cleveland, OH 44199 (216) 415-3460

El Paso Office Taxpayer Advocate Service 700 E. San Antonio Avenue C101F MS 1005 ELP El Paso, TX 79901 (915) 834-6512

Houston Office Taxpayer Advocate Service 1919 Smith Street, MS 1005 HOU Houston, TX 77002 (713) 209-3660

UTAH Ogden Office Taxpayer Advocate Service Hansen Federal Building 324 25th Street 2nd Floor, Suite 2001 Ogden, UT 84401 (801) 620-7168

VERMONT Burlington Office Taxpayer Advocate Service 128 Lakeside Avenue, Suite 204 Burlington, VT 05401 (802) 859-1052

VIRGINIA Richmond Office Taxpayer Advocate Service 400 North Eighth Street Room 916, Box 25 Richmond, VA 23219 (804) 916-3501

WASHINGTON Seattle Office Taxpayer Advocate Service 915 Second Avenue MS W-405 Seattle, WA 98174 (206) 946-3707

WEST VIRGINIA Parkersburg Office Taxpayer Advocate Service 700 Market Street, Room 303 Parkersburg, WV 26101 (304) 420-8695

WISCONSIN Milwaukee Office Taxpayer Advocate Service 211 West Wisconsin Avenue Room 507, MS 1005 MIL Milwaukee, WI 53203 (414) 231-2390

WYOMING Cheyenne Office Taxpayer Advocate Service 5353 Yellowstone Rd. Floor 2 Cheyenne, WY 82009 (307) 823-6866

TAXPAYERS LIVING ABROAD OR IN U.S. TERRITORIES International Taxpayer Advocate Service City View Plaza II 48 Carr 165, 5th Floor, Suite 2000 Guaynabo, PR 00968 +15.15.56.46.827

Scan for full contact information

Notice 1214 (Rev. 4-2026) Catalog Number 26162Z Department of the Treasury Internal Revenue Service www.irs.gov