Abate Penalty Irs Address

[marlenew]

I'm in PA and new client came to me and he is paying on an installment agreement from last year's 1040 and his $400 monthly payments of interest and penalty are over 1/2 of his monthly payment. I think he has a chance to get the penalty abated and I want to write a letter for him but can't find the address to send the letter. I want to make sure the letter gets to the right place and not in some IRS's employee garbage can because it was the wrong address. Does anyone have a direct address???

[luke]

try PPL

you might try the practitioner priority line (number on irs.gov site) WITH a POA they may be able to get you the correct address?

[taxea]

or irs.gov where to file