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  • IRS Headquarters, Phone Numbers and Taxpayer Complaints

IRS Headquarters, Phone Numbers and Taxpayer Complaints 

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The Internal Revenue Service is the federal agency responsible for administering and enforcing the United States Internal Revenue Code. The IRS is a bureau of the U.S. Department of the Treasury and is not a private corporation.

IRS headquarters is located at 1111 Constitution Avenue NW in Washington, D.C. The headquarters address should not normally be used to mail tax returns, payments, responses to notices, refund claims, identity-theft documents, or other taxpayer correspondence.

Individual taxpayers can call the IRS at 1-800-829-1040. Businesses can call 1-800-829-4933. Both lines generally operate Monday through Friday from 7 a.m. to 7 p.m. local time. Alaska and Hawaii generally follow Pacific Time.

IRS Headquarters and Taxpayer Contact Information

The IRS headquarters does not function as a general walk-in taxpayer service center. Taxpayers seeking in-person assistance should locate a nearby Taxpayer Assistance Center and call 1-844-545-5640 for an appointment.

Internal Revenue Service headquarters building in Washington DC
The Internal Revenue Service’s main headquarters is located at 1111 Constitution Avenue NW in Washington, D.C.

Where Is IRS Headquarters?

The IRS main office is located at:

Internal Revenue Service
1111 Constitution Avenue NW
Washington, DC 20224

The headquarters supports agency leadership, national tax administration, policy implementation, legal and regulatory work, information technology, privacy, communications, financial management, enforcement programs, and other nationwide functions.

It is not the correct address for most individual tax returns, business returns, estimated-tax payments, amended returns, audit responses, identity-theft forms, installment-agreement requests, or notice replies.

The correct mailing address can depend on:

  • The tax form being filed
  • The taxpayer’s state or country
  • Whether a payment is enclosed
  • The type of notice received
  • The IRS office handling the case
  • The private delivery service being used

Always use the address shown in the form instructions, IRS notice, payment voucher, audit letter, or official Where to File page.

Who Leads the IRS?

The Office of Commissioner of Internal Revenue was created in 1862. Commissioners are normally nominated by the president and confirmed by the U.S. Senate.

As of July 2026, the IRS Commissioner position is vacant.

Frank J. Bisignano serves as the IRS chief executive officer and leads the agency’s day-to-day operations. The IRS operates under the oversight of the Secretary of the Treasury.

The leadership structure can change. Taxpayers should not address ordinary account questions or complaint correspondence directly to senior IRS officials unless an official procedure specifically requires it.

Choose the Correct IRS Support Route

  • Individual tax account: Call 1-800-829-1040 or sign in to an IRS Online Account.
  • Business tax account: Call 1-800-829-4933.
  • Refund status: Use Where’s My Refund? or call 1-800-829-1954.
  • Amended return: Use Where’s My Amended Return? or call 1-866-464-2050.
  • IRS notice or letter: Call the number printed on the notice and respond by its deadline.
  • Tax payment: Use IRS Direct Pay, an Online Account, EFTPS, an approved card processor, or the instructions on the notice.
  • Payment plan: Apply online or call the individual or business taxpayer line.
  • In-person help: Call 1-844-545-5640 to schedule a Taxpayer Assistance Center appointment.
  • Tax-related identity theft: Use Identity Theft Central or call 1-800-908-4490.
  • Unresolved hardship or systemic delay: Contact the Taxpayer Advocate Service at 1-877-777-4778.
  • Disagreement with an IRS decision: Follow the appeal instructions in the notice.
  • IRS employee misconduct or impersonation scam: Contact TIGTA at 1-800-366-4484.
  • Tax return preparer complaint: Submit Form 14157 and any additional form required for preparer fraud.
  • Forms and publications: Download them from IRS.gov or call 1-800-829-3676.
  • International taxpayer: Call 1-267-941-1000.

What to Have Before Calling the IRS

IRS representatives must verify a caller’s identity before discussing a protected tax account.

Individual taxpayers should generally have:

  • Social Security number or Individual Taxpayer Identification Number
  • Filing status
  • The tax return being discussed
  • A copy of the prior-year return
  • The IRS notice or letter
  • Dates and amounts of payments
  • Refund amount when checking refund status
  • Employer or payer documents such as Forms W-2 or 1099
  • Identity-verification documents requested in a notice

Business callers may need:

  • Employer Identification Number
  • Business name and address
  • The tax form and period involved
  • Federal tax deposit information
  • Authority to speak for the business
  • Power of attorney documentation when applicable

A person calling for someone else may need a valid Form 2848, Power of Attorney and Declaration of Representative, Form 8821, Tax Information Authorization, or another recognized authorization.

Do not post Social Security numbers, ITINs, EINs, tax-return information, notice barcodes, bank information, identity documents, or IRS account transcripts in public comments.

How to Escalate an IRS Problem

Start with the IRS office, telephone number, or online tool assigned to the issue.

For a notice or letter:

  1. Read the entire notice.
  2. Locate the notice or letter number.
  3. Review the response deadline.
  4. Call the number printed on the notice.
  5. Send documents through the stated mail, fax, or Document Upload Tool route.
  6. Keep proof of submission.

Record the date, time, representative’s name or identification number, department, explanation provided, and promised next step.

If the first representative cannot resolve the problem, ask whether the matter can be referred to a supervisor, account-management specialist, collection employee, examination unit, identity-theft unit, or another responsible department.

A taxpayer who disagrees with an IRS determination should follow the formal appeal instructions rather than relying only on repeated telephone calls.

The Taxpayer Advocate Service may assist when normal IRS channels have failed and the taxpayer is experiencing financial hardship, an immediate threat of adverse action, a significant delay, or another qualifying problem.

Taxpayer Advocate Service

The Taxpayer Advocate Service is an independent organization within the IRS.

TAS helps eligible taxpayers resolve problems and protects taxpayer rights. Its services are free.

Call TAS at 1-877-777-4778.

A taxpayer may qualify for help when:

  • An IRS problem is causing financial difficulty
  • The taxpayer faces an immediate threat of collection or other adverse action
  • The IRS has not responded within a promised time
  • The same problem has continued through normal IRS channels
  • An IRS process or system is not working as intended

Taxpayers may also request assistance using Form 911, Request for Taxpayer Advocate Service Assistance.

TAS is not a substitute for meeting a filing, payment, appeal, Tax Court, or notice-response deadline. Continue to follow all deadlines while requesting assistance.

IRS Refund Complaints and Delays

Use Where’s My Refund? before calling.

Refund status is generally available:

  • About 24 hours after electronically filing a current-year return
  • About three days after electronically filing a prior-year return
  • About four weeks after mailing a paper return

The IRS states that many electronically filed refunds are issued within approximately three weeks. Paper returns generally take six weeks or longer after receipt.

A refund may take longer because of:

  • Errors or missing information
  • Identity verification
  • Possible identity theft or fraud
  • Claims requiring additional review
  • An injured-spouse allocation
  • An amended return
  • Offsets for certain federal or state debts
  • Incorrect bank information

The automated refund hotline is 1-800-829-1954.

For a lost, stolen, or destroyed refund check, follow the refund-trace instructions provided by Where’s My Refund? or the IRS representative. Joint-return refund traces may require additional procedures.

IRS Notices and Letters

An IRS notice may concern:

  • A balance due
  • A change to a tax return
  • Missing information
  • Income reported by an employer or financial institution
  • Identity verification
  • A refund adjustment
  • A proposed examination change
  • Collection activity
  • A penalty

Find the CP or letter number, usually printed near the top of the document. Search that number on IRS.gov for an explanation.

If the taxpayer agrees, follow the payment or response instructions.

If the taxpayer disagrees, send the requested explanation and supporting documents by the deadline. Preserve copies and delivery confirmation.

Do not mail a notice response to IRS headquarters unless the notice specifically gives the headquarters address.

Appealing an IRS Decision

The Taxpayer Bill of Rights includes the right to appeal an IRS decision in an independent forum.

The IRS Independent Office of Appeals reviews many tax disputes without litigation.

Appeal rights can apply to certain:

  • Examination changes
  • Penalties
  • Collection actions
  • Liens and levies
  • Offer-in-compromise decisions
  • Trust fund recovery penalty matters

The notice normally explains whether an appeal is available, the required protest, the filing address, and the deadline.

Missing an appeal or court deadline can seriously limit available options. A taxpayer facing a substantial dispute should consider consulting a qualified tax professional or attorney.

IRS Payments and Payment Plans

Taxpayers can make payments through official IRS options, including:

  • IRS Direct Pay from a bank account
  • An IRS Online Account
  • The Electronic Federal Tax Payment System
  • An approved debit-card, credit-card, or digital-wallet processor
  • Electronic withdrawal when filing
  • A check or money order mailed with the correct voucher

Third-party card processors charge fees. IRS Direct Pay does not charge a user fee.

Penalties and interest generally continue until the full tax balance is paid.

Individuals who cannot pay in full may be able to request a short-term or long-term payment plan online. Qualified taxpayers can also use their Online Account to review or change certain existing agreements.

Business taxpayers should use the business account tools, notice instructions, or call 1-800-829-4933.

Never send an IRS payment to an individual employee, private gift-card account, cryptocurrency wallet, or unfamiliar bank account.

Tax-Related Identity Theft

Possible signs of tax-related identity theft include:

  • An electronically filed return being rejected because another return used the same Social Security number
  • An IRS notice about a return the taxpayer did not file
  • Wages from an unfamiliar employer
  • An unexpected IRS account or transcript
  • An IRS identity-verification letter

Follow the instructions in the IRS notice. Depending on the situation, the taxpayer may need to use an online identity-verification service or submit Form 14039, Identity Theft Affidavit.

Specialized identity-theft assistance is available at 1-800-908-4490.

Taxpayers can also obtain an Identity Protection PIN. An IP PIN is a six-digit number that helps prevent another person from filing a federal tax return using the taxpayer’s Social Security number or ITIN.

IRS Scam and Impersonation Warnings

The IRS generally initiates contact concerning a tax account by mail.

A legitimate IRS employee will not unexpectedly demand immediate payment using:

  • Gift cards
  • Cryptocurrency
  • Wire transfers to an individual
  • Prepaid debit cards
  • A specific payment app controlled by the caller

Scammers may threaten arrest, deportation, license cancellation, immediate property seizure, or police action.

The IRS does not ask taxpayers to provide passwords or one-time security codes through unsolicited calls, texts, emails, or social-media messages.

For a suspicious IRS-related call, hang up and report it to the Treasury Inspector General for Tax Administration at 1-800-366-4484.

Suspicious emails and messages should be reported through the IRS fraud-reporting page.

Complaints About IRS Employees

A taxpayer with a service complaint should first ask to speak with the employee’s manager or supervisor.

Allegations involving employee misconduct, threats, fraud, unauthorized disclosure, waste, or abuse may be reported to TIGTA.

The TIGTA hotline is 1-800-366-4484. Reports may be made confidentially, and some reports may be submitted anonymously.

TIGTA is separate from ordinary taxpayer account support. Filing a TIGTA complaint does not replace responding to an IRS notice, making a payment, filing an appeal, or meeting a court deadline.

Complaints About Tax Return Preparers

Use Form 14157 to report a tax return preparer or tax-preparation business.

Complaints may involve a preparer who:

  • Refuses to sign a return
  • Uses another person’s preparer identification number
  • Claims false income, deductions, dependents, or credits
  • Changes information without permission
  • Directs a refund into an unauthorized account
  • Fails to provide a copy of the return
  • Improperly retains taxpayer documents

A taxpayer claiming preparer fraud or misconduct affecting the taxpayer’s return may also need Form 14157-A and supporting documentation.

A preparer complaint does not automatically correct the tax return or remove a balance. Follow the IRS instructions for correcting the account separately.

In-Person IRS Assistance

Local IRS offices are called Taxpayer Assistance Centers.

TACs operate primarily by appointment. Call 1-844-545-5640 before visiting.

Services vary by office and may include:

  • Account questions
  • Payment assistance
  • Identity authentication
  • Transcripts
  • ITIN document review at selected locations
  • Help understanding notices
  • Cash payments arranged in advance

Bring government-issued identification, the notice or tax return involved, and any documents specified when scheduling.

The headquarters building in Washington is not a substitute for a local Taxpayer Assistance Center.

IRS Reviews, Complaints and Feedback

Common taxpayer complaint categories include:

  • Long telephone waits
  • Delayed refunds
  • Unprocessed returns or correspondence
  • Conflicting explanations from representatives
  • Identity-verification delays
  • Incorrect notices or account adjustments
  • Payment-posting problems
  • Installment-agreement issues
  • Difficulty reaching the correct IRS unit
  • Collection or enforcement concerns
  • Tax-preparer misconduct
  • IRS impersonation scams

When leaving an IRS review below, include the general type of issue, tax year, notice category, support route used, response time, and whether the matter was resolved.

Do not post Social Security numbers, ITINs, EINs, notice barcodes, tax-return figures, refund amounts, bank details, home addresses, employee identification numbers, or copies of IRS correspondence.

Related Government and Taxpayer Resources

Frequently Asked Questions About IRS Headquarters

Where is IRS headquarters?

The IRS main office is at 1111 Constitution Avenue NW, Washington, DC 20224.

Is the IRS a corporation?

No. The IRS is a federal government agency and bureau of the U.S. Department of the Treasury.

What is the main IRS phone number for individuals?

Individual taxpayers can call 1-800-829-1040.

What is the IRS business phone number?

Businesses can call 1-800-829-4933.

What are IRS telephone hours?

The individual and business lines generally operate Monday through Friday from 7 a.m. to 7 p.m. local time. Alaska and Hawaii generally follow Pacific Time.

Can I visit IRS headquarters for tax help?

No. Use the IRS office locator and schedule an appointment at a Taxpayer Assistance Center by calling 1-844-545-5640.

Where should I mail my tax return?

Use the address in the form instructions. The correct address depends on the form, location, payment status, and delivery method.

How do I check my federal refund?

Use Where’s My Refund? or call the automated refund hotline at 1-800-829-1954.

How do I contact the Taxpayer Advocate Service?

Call 1-877-777-4778 or submit Form 911 when eligible.

How do I report tax-related identity theft?

Follow the instructions in the IRS notice, use Identity Theft Central, or call 1-800-908-4490.

How do I complain about an IRS employee?

Ask for a supervisor for an ordinary service complaint. Report serious misconduct, waste, fraud, abuse, or impersonation to TIGTA at 1-800-366-4484.

Who currently leads the IRS?

As of July 2026, the Commissioner position is vacant. Chief Executive Officer Frank J. Bisignano leads the agency’s day-to-day operations.

Why Trust CorporateOfficeHeadquarters.com?

CorporateOfficeHeadquarters.com provides headquarters, telephone, customer-service, complaint-route, and review information for government agencies, retailers, restaurants, insurers, financial institutions, utilities, technology companies, and other major organizations.

This page is designed to help taxpayers distinguish IRS headquarters from telephone assistance, local Taxpayer Assistance Centers, the Taxpayer Advocate Service, the Independent Office of Appeals, TIGTA, identity-theft support, refund tools, and tax return preparer complaint procedures.

Disclaimer

CorporateOfficeHeadquarters.com is not affiliated with the Internal Revenue Service, U.S. Department of the Treasury, Taxpayer Advocate Service, TIGTA, any IRS employee, tax professional, financial institution, or government office.

This page is provided for general informational purposes only and is not legal, tax, accounting, financial, or professional advice.

IRS addresses, telephone numbers, operating hours, leadership, filing procedures, payment options, appeal rights, and taxpayer-assistance programs may change.

Always follow the instructions in the current IRS notice, tax form, publication, or official IRS.gov guidance applying to the specific situation. Consult a qualified tax professional or attorney when appropriate.

Share Your Experience

Have you contacted the IRS individual line, business line, a Taxpayer Assistance Center, the Taxpayer Advocate Service, Appeals, identity-theft support, or TIGTA?

Share your experience with a refund, notice, payment, installment agreement, amended return, identity-verification request, audit, collection matter, preparer complaint, employee interaction, or escalation below.

Helpful reviews include the general issue, tax year, notice category, support route used, response time, and whether the matter was resolved.

Please do not post Social Security numbers, ITINs, EINs, tax-return figures, notice barcodes, refund amounts, bank information, home addresses, telephone numbers, email addresses, employee identification numbers, or copies of IRS correspondence.

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