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IRS Clarifies Address for Federal Tax Levy Payments

BY: Curtis E. Tatum, Esq. | 07/31/20

During the July payroll industry call, Jason Lane, of Customer Account Services in the IRS Wage and Investment Division, clarified that federal tax levy payments related to Form 668-W, Notice of Levy on Wages, Salary, and Other Income, should be sent to the IRS’s service center in Ogden, Utah. That address is: Internal Revenue Service, ACS Support Stop 6052, P.O. Box 3894, Ogden, UT 84409-1894.

In an email sent earlier this year, the IRS announced certain P.O. Boxes (also known as lockbox addresses) in Hartford, Connecticut, and Cincinnati, Ohio, would be closed, effective July 1, 2020, and payments sent to those P.O. Boxes would be returned to the sender. The email correspondence did not include a list of affected P.O. Boxes. This led to some confusion as to whether federal tax levy payments sent to a Cincinnati P.O. Box would be affected.

Lane explained that the closed P.O. Boxes were for business tax payments sent to a lockbox. Levy payments, made pursuant to directions in Form 668-W, “are not directed to the IRS lockbox network so those forms are completely unaffected” by the closures, he said. Correspondence that does not include a payment may still be sent to the Cincinnati P.O. Box. If a payment is mistakenly included with the correspondence, it will be forwarded to the Ogden service center rather than being returned to the sender.

To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!


Curtis E. Tatum, Esq., is Director of Federal Payroll Compliance for the APA.