In an attempt to provide better customer service the Internal Revenue Service has planned to begin rearranging some of its service centers starting Oct. 1.

Not all taxpayers will be affected by the change, though. Only 12 states will be changed for individual taxpayers and 16 states will be changed for business taxpayers. Some taxpayers may find they have to file their individual return at a separate center from their business returns.

Once the transition is finished 116 million individual returns for the wage and investment operation division will be processed by eight centers. The 45 million business returns filed for the small business/self-employed, large and midsized business, and tax-exempt and government entities divisions will be serviced by two centers.

Check out www.irs.ustreas.gov/prod/bus_info/tax/prp/svccntrstate.html to find out where the changes will be taking place.