APPENDIX to OI 214.2(h)(1)

	Send copy of Form I-171C
	to:
	Collection Division,
	Internal Revenue Service
Location of INS office at:
Albany, N.Y.	Leo W. O'Brien Federal
	Building
	Clinton Ave. & N. Pearl St.
	Albany, NY 12207
Anchorage, Alaska	310 K St.
	Anchorage, AK 99501
Atlanta, Ga.	275 Peachtree St., N.E.
	Atlanta, GA 30043
	500 22nd St. South
	Birmingham, AL 35233
	320 Federal Place
	Greensboro, NC 27401
	1835 Assembly St.
	Columbia, SC 292001
Baltimore, Md.	Federal Building
	31 Hopkins Plaza
	Baltimore, MD 212001
Boston, Mass.	JFK Federal Building
	Boston, MA 02203
	80 Daniel St.
	Portsmouth, NH 03801
INS Office:	IRS Office(s):
	380 Westminister Mall
	Providence, RJ 02903
Buffalo, N.Y.	111 W. Huron St.
	Buffalo, NY 14202
Charlotte, N.C.	320 S. Dearborn St.
	Chicago, TL 60604
	574 N. Pennsylvania St.
	Indianapolis, IN 46204
	Federal Building and
	Court House
	517 E. Wisconsin Ave.
	Milwaukee, WI 53202
*1* Cincinnati, Ohio	550 Main St.
	Cincinnati, OH 45202
Cleveland, Ohio	1240 E. 9th St.
	Cleveland, OH 44199
Dallas, Tex.	1100 Commerce St.
	Dallas, TX 75247
	200 N.W. Fourth St.
	Oklahoma City, OK 73102
Denver, Colo.	1050 Seventeenth St.
	Denver, CO 80265
INS Office:	IRS Office(s):
	465 S. Fourth East St.
	Salt Lake City, UT 84111
	308 W. Twenty-First St.
	Cheyenne, WY 82001
Detroit, Mich.	2465 McNamara Building
	477 Michigan Ave.
	Detroit, MI 48226
E1 Paso, Tex.	300 E. 8th St.
	Austin, TX 78701
	517 Gold Ave., S.W.
	Albuquerque, NM 87101
Harlingen, Tex.	300 E. 8th St.
	Austin, TX 78701
Hartford, Conn.	135 High St. (Stop 160)
	Hartford, CT 06103
Helena, Mont.	Federal Building, 2nd Floor
	3001 S. Park Ave.
	Helena, MT 59626
	550 W. Fort St., Box 041
	Boise, ID 83724
Honolulu, Hawaii	PJKK Federal Building
	300 Ala Moana
	Honolulu, HI 96850
Houston, Tex.	MS 5000-BP
	3223 Briarpark
	Houston, TX 77057
INS Office:	IRS Office(s):
	300 E. 8th St.
	Austin, TX 78701
Indianapolis, Ind.	575 N. Pennsylvania St.
	Indianapolis, IN 46204
Kansas City, Mo.	U.S. Court & Custom House
	1114 Market St.
	St. Louis, MO 63101
	412 S, Main St.
	Wichita, KS 67202
Los Angeles, Calif.	300 N. Los Angeles St.
	Los Angeles, CA 90012
Las Vegas, Nev.	300 Booth St.
	Reno, NV 89509
*1* Memphis, Tenn.	801 Broadway
	Nashville, FL 322
Miami, Fla.	400 W. Bay St.
	Jacksonville, FL 32202
Milwaukee, Wis	Federal Building and
	Court House
	517 E. Wisconsin Ave.
	Milwaukee, WI 53202
Newark, N.J.	Federal Building
	970 Broad St.
	Newark, NJ 07102
New Orleans, La.	500 Camp St. - Stop 4
	New Orleans, LA 70130
INS Office:	IRS Office(s):
	100 W. Capitol St.
	Suite 504
	Jackson, MS 39269
	700 W. Capitol
	Little Rock, AR 72201
	801 Broadway
	Nashville, TN 37203
	601 W. Broadway
	Louisville, KY 40202
New York, N.Y.	120 Church St.
	New York, NY 10007
*1* Norfolk, Va.	400 N. Eighth St.
	Richmond, VA 23240
Omaha, Neb.	Federal Office Building
	106 S. Fifteenth St.
	Omaha NE 68102
	Federal Building
	210 Walnut St.
	Des Moines, IA 50309
Philadelphia, Pa.	600 Arch St.
	Philadelphia, PA 19106
	844 King St., Room 314
	Wilmington, DE 19801
	425 Juliana St.
	Parkersburg, WV 26101
INS Office:	IRS Official(s):
Phoenix, Ariz.	2120 N. Central Ave..
	Phoenix, AZ 85004
	300 Booth St.
	Reno, NY 89509
*1* Pittsburgh, Pa.	1000 Liberty Ave.
	Pittsburgh, PA 15222
Portland, Maine	68 Sewall St.
	Augusta, ME 04330
	11 Elmwood Ave.
	Burlington, VT 05401
Portland, Ore.	1220 S.W. Third Ave.
	Portland, OR 97204
Providence, R.I.	380 Booth St.
	Reno NV 89509
St. Albans, Vt.	11 Elmwood Ave.
	Burlington, VT 05401
St. Louis, Mo.	U.S. Court & Custom House
	1114 Market Street
	St. Louis, MO 63101
St. Paul, Minn.	Federal building and
	Court House
	316 N. Robert St.
	St. Paul, MN 55101
INS Office:	IRS Office(s):
	Federal Building
	115 Fourth Ave., S.E.
	Aberdeen, SD 574001
	Federal Building and
	Post Office
	653 2nd Ave., N.
	Fargo, ND 58102
Salt Lake City, Utah	465 S. Fourth East St.
	Salt Lake City, UT 84111
San Antonio, Tex.	300 E. Eighth St.
	Austin, TX 78701
San Diego, Calif.	2400 Avila Road
	Laguna Niguel, CA 926877
	300 N. Los Angeles St.
	Los Angeles, CA 90012
San Francisco, Calif.	Box 36020
	450 Golden Gate Ave.
	San Francisco, CA 94120
San Juan, P.R.	Pan Am Building, 4th Floor
	255 Ponce de Leon Ave.
	Hato Rey, PR 00917
Seattle, Wash.	915 Second Ave.
	Seattle, WA 98174
Spokane, Wash.	915 Second Ave.
	Seattle, WA 98174
INS Office:	IRS Office(s):
*2* Washington, D.C.	Federal Building
	31 Hopkins Plaza
	Baltimore, MD 21201
	400 N. Eighth St.
	Richmond, VA 23240

*1* See the also IRS office addresses listed for the Service district office having jurisdiction over this suboffice.

*2* Where petitioner is located in Washington, D.C., send copy of Form I-171C to the IRS office in Baltimore.