Where to submit request. A request for a PFA: (1) In the case of a taxpayer whose return for any taxable year is currently under examination by LMSB, should be submitted to the LMSB Team Manager in charge of the examination; or (2) In the case of a taxpayer who has no returns under examination for any taxable year, should be sent to the following address: Internal Revenue Service Attn: LMSB:PFT:PFS PFA Program Manager Mint Building 0000 Xxxxxxxxxxxx Xxxxxx XX Xxxxxxxxxx, XX 00000 (3) In the case of a taxpayer who has no returns under examination for any taxable year, facsimile transmissions may be made to the attention of the PFA Program Manager at (000) 000-0000 (not a toll free call).
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Samples: Closing Agreement, Closing Agreement, Rev. Proc. 2005 12
