Small Business/Self-Employed Topics
This page provides a quick guide for where to send certain non-return forms, applications, and payments.
If you need to send in a tax return, please see the page that lists Addresses for Where to File Tax Returns.
Refer to IRM Exhibit 4.13.7-4 Central Reconsideration Unit (CRU) Addresses
For assessments made under the Substitute for Return (SFR) Program refer to IRM Exhibit 4.13.7-1 ASFR - Reconsideration Returns - Centralized Processing Sites
For assessments made under the Automated Underreporter Program, refer to IRM Exhibit 4.13.7-6 Addresses for AUR Reconsideration Requests
Refer to Taxpayer filing your own return
Refer to Tax Professional filing your client's return
Refer to File a Notice of Federal Tax Lien
Refer to CAF Unit Addresses, Fax Numbers, and State Mapping
Refer to Form 8821, Tax Information Authorization (PDF)
Page Last Reviewed or Updated: August 04, 2008