Because of the temporary closure of the main Internal Revenue Service (IRS) headquarters building there is a temporary change of address for the delivery of taxpayer requests for rulings, requests for determination letters, Applications for Change in Accounting Method (Form 3115), and similar requests that are permitted to be hand-delivered to the main IRS Headquarters Building.
Until further notice, these requests and applications should be delivered to the IRS offices at 950 L'Enfant Plaza, 5th Floor, Washington D.C., 20024.
Complaints, subpoenas or any other service of process, as well as public comments on published guidance, such as proposed regulations, normally delivered to the main IRS Headquarters Building should also be temporarily delivered to this same address.
Documents previously hand-delivered to the main IRS Headquarters Building will be processed in the ordinary course.
The IRS Headquarters Building is likely to remain closed for at least 30 days due to flooding and electrical outages. The building sustained extensive damage to the infrastructure, office furniture and supplies.
The subbasement was submerged in more than 20 feet of water. The subbasement holds all the building's electrical and maintenance equipment, such as electrical transformers, electrical switchgears, and chillers. Although these systems require closer inspection, they appear to be 95 percent damaged or destroyed.
The basement was flooded with five feet of water. The fitness center, food service canteens, offices, systems furniture, carpet, ceiling tiles, computer equipment and vehicles garaged in the building were all destroyed.
No assessment of total damage is available, however, costs are expected to run in the tens of millions of dollars.
Repairs to the headquarters building will not impact the IRS's service and enforcement operations during this period. All IRS business units have extensive business resumption plans that have been executed. The 2,400 employees who work at the headquarters building are being relocated to the other 12 buildings IRS occupies in the metro area or into temporary space, and some will telecommute, as appropriate.
âThe building will be closed for an extended period of time, and we will reoccupy it only when it is safe to do so,â IRS Commissioner Mark W. Everson stated. âWe're working closely with GSA to make all necessary repairs."
The IRS encourages employees who work in the building to call the Employee Emergency Hotline at 866-743-5748, option 3, state code 32; or check IRS.gov, key word âemployee emergencyâ for further updates.