Where to mail a payment (no tax form)

[Bill Tubbs]

In December 2006 client filed 2004 tax return for her daughter; couldn't pay full amount of tax plus estimated penalties ($1500) then but did send in what she could ($500). She has since received a letter detailing the penalties and interest. We responded with a letter explaning why we thought the penalties should be abated (good reasonable cause). The IRS has responded that they received the letter but will not consider abatement until the tax year is paid in full, including all penalties and interest. Client now has enough money to pay the $1000+ balance, but the question is where does she send the money?? The paper return was filed in Kansas City -- do we just mail payment (clearly marked with SSN and year) to KC as well?

I tried calling the IRS today, but they're not open on the weekends.

Thanks,
Bill

[BoPeepJr]

I would send the check to the address on the IRS Reply Letter with a copy of the letter and the SSN/Return info printed on the check.

[Bill Tubbs]

which address?

Talked with an IRS agent this morning on the PPL. She said it doesn't matter where the payment gets sent; that the addresses on the tear-offs are more a matter of convenience for the customer (if they want to use the tear-off). Further, she basically said when in doubt to send payment to the processing center that you would normally mail your tax return to. After the call I searched the IRS website for the exact ZIP code she gave me and found: http://www.irs.gov/businesses/small/...147314,00.html

Bill