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IRS Releases Publication 1546 (6/2016), Taxpayer Advocate Service is Here to Help


Publication 1546 (6/2016)

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Citations: Publication 1546 (6/2016)

WHAT ARE MY RIGHTS AS A TAXPAYER?

 

WHAT CAN I EXPECT FROM MY TAXPAYER ADVOCATE?

 

IS THE INFORMATION I PROVIDE TO TAS CONFIDENTIAL?

 

TAXPAYER ADVOCATE SERVICE DIRECTORY

 

DEPUTY EXECUTIVE DIRECTORS, CASE ADVOCACY OFFICES

 

LOCAL OFFICES BY STATE AND LOCATION

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. We can help you resolve problems you can't resolve with the IRS, and our service is free.

WHAT ARE MY RIGHTS AS A TAXPAYER?

On June 10, 2014, the IRS formally adopted the National Taxpayer Advocate's proposal for a Taxpayer Bill of Rights, to renew focus on protecting the rights of taxpayers in their dealings with the IRS.

All taxpayers have fundamental rights they should be aware of when dealing with the IRS. The Taxpayer Bill of Rights takes existing rights in the tax code and groups them into ten broad categories, making them more visible and easier to understand.

THE RIGHT TO BE INFORMED

Taxpayers have the right to know what they need to do to comply with the tax laws. They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.

THE RIGHT TO QUALITY SERVICE

Taxpayers have the right to receive prompt, courteous, and professional assistance in their dealings with the IRS, to be spoken to in a way they can easily understand, to receive clear and open communications from the IRS, and to speak to a supervisor about inadequate service.

THE RIGHT TO PAY NO MORE THAN THE CORRECT AMOUNT OF TAX

Taxpayers have the right to pay only the amount of tax legally due, including interest and penalties, and to have the IRS apply all tax payments properly.

THE RIGHT TO CHALLENGE THE IRS'S POSITION AND BE HEARD

Taxpayers have the right to raise objections and provide additional documentation in response to formal IRS actions or proposed actions, to expect that the IRS will consider their timely objections and documentation promptly and fairly, and to receive a response if the IRS does not agree with their position.

THE RIGHT TO APPEAL AN IRS DECISION IN AN INDEPENDENT FORUM

Taxpayers are entitled to a fair and impartial administrative appeal of most IRS decisions, including many penalties, and have the right to receive a written response regarding the Office of Appeals' decision. Taxpayers generally have the right to take their cases to court.

THE RIGHT TO FINALITY

Taxpayers have the right to know the maximum amount of time they have to challenge the IRS's position as well as the maximum amount of time the IRS has to audit a particular tax year or collect a tax debt. Taxpayers have the right to know when the IRS has finished an audit.

THE RIGHT TO PRIVACY

Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and will provide, where applicable, a collection due process hearing.

THE RIGHT TO CONFIDENTIALITY

Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information.

THE RIGHT TO RETAIN REPRESENTATION

Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation.

THE RIGHT TO A FAIR AND JUST TAX SYSTEM

Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.

Visit TaxpayerAdvocate.irs.gov for more information about these rights, what they mean to you, and how they apply to specific situations you might encounter with the IRS (for example, if the IRS says you owe more tax, or that your return has a math or clerical error).

These are your rights. Know them. Use them.

WHEN TO COME TO US

Try to resolve your problem with the IRS on your own first. But if you can't, then come to TAS. We can help you if:

 

• Your problem with the IRS is causing financial difficulties for you, your family, or your business.

• You face (or your business is facing) an immediate threat of adverse action.

• You have tried repeatedly to contact the IRS, but no one has responded, or the IRS hasn't responded by the date promised.

 

We will do everything we can to get your problem resolved and will stay with you every step of the way. We have offices in every state, the District of Columbia, and Puerto Rico. Our advocates are all experienced in dealing with the IRS, so we know how to work with the IRS to get your problem resolved.

HOW TO REACH A TAXPAYER ADVOCATE

 

• Call the phone number listed in this brochure for the Taxpayer Advocate Service office nearest you.

• Call our toll-free line at 1-877-777-4778.

• File IRS Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order) with the Taxpayer Advocate Service. You can also ask an IRS employee (in person or over the phone) to complete the form on your behalf.

 

Form 911 is available by phone at 1-800-829-3676 or on the IRS website at http://www.irs.gov. Fax or mail this completed form, or any other correspondence, to one of the TAS offices listed in this brochure.

Address and phone numbers may change, but the latest information is always available on the TAS website at http://www.irs.gov/advocate.

WHAT CAN I EXPECT FROM MY TAXPAYER ADVOCATE?

If you qualify for our help, you will have one advocate who will be with you at every turn. Your advocate will listen to you, help you understand what needs to be done, and stay with you until your problem is resolved.

You can expect your advocate to give you:

 

• His or her name, phone number, and employee number

• Courteous and confidential service

• Timely acknowledgement

• An impartial and independent review of your problem

• Timeframes for action

• Updates on progress

• Advice on how to prevent future federal tax problems

 

WHAT INFORMATION SHOULD I PROVIDE TO MY TAXPAYER ADVOCATE?

 

• Your name, address, and Social Security number, or the employer identification number issued by the IRS

• Your phone number and best times to call

• The type of tax return and tax year(s) involved

• A description of your problem or hardship, how you previously tried to resolve the problem, and the IRS office(s) you contacted previously

 

If you want to authorize another person to discuss or receive information about your tax issue, send the IRS Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization to your taxpayer advocate. You can get these forms at most local IRS offices, on the IRS website at http://www.irs.gov, or by calling 1-800-829-3676.

IS THE INFORMATION I PROVIDE TO TAS CONFIDENTIAL?

TAS is independent agency within the IRS. The law requires each TAS office to secure and maintain means of communication independent of other IRS offices. Each local office has a separate phone, fax, and mailing address.

We have the discretion to not disclose your information to the IRS. In general, however, to provide you with assistance or relief, TAS will likely have to disclose the information to an IRS employee or employees.

HOW ELSE DOES THE TAXPAYER ADVOCATE SERVICE HELP TAXPAYERS?

Systemic Advocacy works to resolve systemic problems -- single issues that affect large numbers of taxpayers. By working these issues, we help all taxpayers and protect their rights to quality service and to a fair and just tax system.

Systemic Advocacy: What Do We Do?

Systemic Advocacy is the organization within the Taxpayer Advocate Service that addresses systemic problems. While Case Advocacy fulfills the TAS mission of resolving taxpayer problems, Systemic Advocacy completes the TAS mission by recommending changes that prevent the problems from happening again.

Systemic Advocacy:

 

• Addresses the issues that impact multiple taxpayers

• Works with individuals, businesses, and nonprofits

• Analyzes IRS systems, policies, and procedures

• Assesses taxpayer burden and taxpayer rights

• Proposes solutions or legislative changes

• Monitors the solutions

 

The Office of Systemic Advocacy works with the IRS to resolve issues through a variety of initiatives. For example, in collaboration with the IRS, they have addressed problems with IRS procedures relating to identity theft, penalties, and collection actions.

How Can Systemic Advocacy Help You? If you are aware of an IRS process or procedure that may be causing problems for multiple taxpayers, let us know! Individuals, businesses and tax professionals can submit systemic issues to TAS via our Systemic Advocacy Management System (SAMS).

Go to http://www.irs.gov/sams and follow the instructions for submitting an issue. You can also submit an issue by calling 1-800-829-3676 to obtain Form 14411, Systemic Advocacy Issue Submission Form, and faxing it to 855-813-7412. Systemic Advocacy will analyze the problem and determine the next steps to resolve it. Keep in mind issues should affect many taxpayers -- please don't submit an individual problem affecting only one taxpayer.

Low Income Taxpayer Clinics: Taxpayers whose incomes are below a certain level may get help from a Low Income Taxpayer Clinic (LITC) for free or a small fee. Some clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Clinics are independent from the IRS. For more information and to find a clinic near you, check the LITC page at http://www.irs.gov/litc or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.

Taxpayer Advocacy Panel: Taxpayers have an opportunity to provide direct input to the IRS through the Taxpayer Advocacy Panel (TAP). TAP is an independent panel of citizen volunteers who listen to taxpayers, identify taxpayers' issues, and make suggestions for improving IRS service and customer satisfaction. Contact TAP at http://www.improveirs.org.

MORE ABOUT TAS

For more information about TAS, visit us on YouTube, Facebook, and Twitter at:

http://www.youtube.com/TASNTA http://www.facebook.com/YourVoiceAtIRS http://www.twitter.com/YourVoiceAtIRS

TAXPAYER ADVOCATE SERVICE DIRECTORY

National Taxpayer Advocate 1111 Constitution Avenue NW Room 3031, TA Washington, DC 20224 Phone: 202-317-6100 FAX: 855-810-2126

Deputy National Taxpayer Advocate 1111 Constitution Avenue NW Room 3039, TA Washington, DC 20224 Phone: 202-317-6100 FAX: 855-810-2128

Executive Director, Systemic Advocacy 1111 Constitution Avenue NW Room 3219, TA:SA Washington, DC 20224 Phone: 202-317-4213 FAX: 855-813-7410

Executive Director, Case Advocacy - East 1111 Constitution Avenue NW Room 3213, TA: EDCA Washington, DC 20224 Phone: 202-317-4197 FAX: 855-810-2129

Executive Director, Case Advocacy - Central 4050 Alpha Road 3000 NDAL, TA: EDCA Dallas, TX 75244 Phone: (469) 801-0817 FAX: (855) 810-2129

Executive Director, Case Advocacy - West 915 2nd Avenue Room 860, TA: EDCA Seattle, WA 98174 Phone: (206) 946-3408 FAX: (855) 829-5331

Congressional Affairs Liaison 1111 Constitution Avenue NW Room 1312-04, TA Washington, DC 20224 Phone: 202-317-6802 FAX: 855-810-5886

DEPUTY EXECUTIVE DIRECTORS, CASE ADVOCACY OFFICES

Albuquerque (Area 8) (AZ, CO, ND, NE, NM, NV, SD, WY) 5338 Montgomery Blvd. NE MS 1005-ALB Albuquerque, NM 87109 Phone: 505-837-5700 FAX: 855-833-6442

Atlanta (Area 3) (AL, FL, GA, SC, and Puerto Rico) 401 West Peachtree St., NE Room 1970, Stop 101-R Atlanta, GA 30308 Phone: 404-338-8710 FAX: 855-822-1231

Covington (Area 4) (IN, KY, MI, OH, TN, WV) 201 West Rivercenter Blvd. Stop 5703A Covington, KY 41011 Phone: 859-488-3862 FAX: 855-824-6406

Dallas (Area 5) (AR, LA, OK, MS, TX) 4050 Alpha Road Room 924, MS 3000 NDAL Dallas, TX 75244 Phone: 469-801-0830 FAX: 855-829-1824

Hartford (Area 1) (CT, MA, ME, NH, NY, RI, VT) 135 High Street Hartford, CT 06103 Phone: 860-594-9102 FAX: 855-836-2839

Kansas City (Area 6) (IA, IL, KS, MN, MO, WI) 333 West Pershing Road Mail Stop #P-L 3300 Kansas City, MO 64108 Phone: 816-499-4121 FAX: 855-833-6442

Oakland (Area 7) (CA) 1301 Clay Street, Suite 1030-N Oakland, CA 94612 Phone: 510-907-5767 FAX: 855-819-5021

Richmond (Area 2) (DE, MD, NC, NJ, PA, VA) 400 North Eighth Street, Room 328 Richmond, VA 23219 Phone: 804-916-3510 FAX: 855-821-0237

Seattle (Area 9) (AK, HI, ID, MT, OR, UT, WA) 915 Second Avenue, MS W-404 Seattle, WA 98174 Phone: 206-946-3712 FAX: 855-829-5331

LOCAL OFFICES BY STATE AND LOCATION

Alabama 801 Tom Martin Drive, Room 151 Birmingham, AL 35211 Phone: 205-912-5631 FAX: 855-822-2206

Alaska 949 East 36th Avenue, Stop A-405 Anchorage, AK 99508 Phone: 907-786-9777 FAX: 855-819-5022

Arizona 4041 North Central Avenue MS-1005 PHX Phoenix, AZ 85012 Phone: 602-636-9500 FAX: 855-829-5330

Arkansas 700 West Capitol Avenue, Stop 1005 LIT Little Rock, AR 72201 Phone: 501-396-5978 FAX: 855-829-5325

California (Fresno) 5045 East Butler Avenue, Stop 1394 Fresno, CA 93888 Phone: 559-442-6400 FAX: 855-820-7112

California (Laguna Niguel) 24000 Avila Road, Room 3361 Laguna Niguel, CA 92677 Phone: 949-389-4804 FAX: 855-819-5026

California (Los Angeles) 300 North Los Angeles Street Room 5109, Stop 6710 Los Angeles, CA 90012 Phone: 213-576-3140 FAX: 855-820-5133

California (Oakland) 1301 Clay Street, Suite 1540-S Oakland, CA 94612 Phone: 510-907-5269 FAX: 855-820-5137

California (Sacramento) 4330 Watt Avenue, SA-5043 Sacramento, CA 95821 Phone: 916-974-5007 FAX: 855-820-7110

California (San Diego) 701 B. Street, Suite 902 San Diego, CA 92101 Phone: 619-744-7165 FAX: 855-789-7945

California (San Jose) 55 S. Market Street, Stop 0004 San Jose, CA 95113 Phone: 408-283-1500 FAX: 855-820-7109

Colorado 1999 Broadway, Stop 1005 DEN Denver, CO 80202 Phone: 303-603-4600 FAX: 855-829-3839

Connecticut 135 High Street, Stop 219 Hartford, CT 06103 Phone: 860-594-9100 FAX: 855-836-9629

Delaware 1352 Marrows Road, Suite 203 Newark, DE 19711 Phone: 302-286-1654 FAX: 855-822-1225

District of Columbia 77 K Street, N.E., Suite 1500 Washington, DC 20002 Phone: 202-803-9800 FAX: 855-810-2125

Florida (Fort Lauderdale) 7850 SW 6th Court, Room 265 Plantation, FL 33324 Phone: 954-423-7677 FAX: 855-822-2208

Florida (Jacksonville) 400 West Bay Street Room 535A, MS TAS Jacksonville, FL 32202 Phone: 904-665-1000 FAX: 855-822-3414

Florida (St. Petersburg) 9450 Koger Blvd St. Petersburg, FL 33702 Phone: 727-318-6178 FAX: 866-253-3175

Georgia (Atlanta) 4800 Buford Highway, Stop 29-A Chamblee, GA 30341 Phone: 470-769-2181 FAX: 855-822-3420

Georgia (Atlanta City Center) 401 W. Peachtree Street Room 510, Stop 202-D Atlanta, GA 30308 Phone: 404-338-8099 FAX: 855-822-1232

Hawaii 1099 Alakea Street Floor 22, MS H2200 Honolulu, HI 96813 Phone: 808-566-2950 FAX: 855-819-5024

Idaho 550 W. Fort Street, M/S 1005 Boise, ID 83724 Phone: 208-363-8900 FAX: 855-829-6039

Illinois (Chicago) 230 S. Dearborn Street Room 2820, Stop-1005 CHI Chicago, IL 60604 Phone: 312-292-3800 FAX: 855-833-6443

Illinois (Springfield) 3101 Constitution Drive Stop 1005 SPD Springfield, IL 62704 Phone: 217-993-6714 FAX: 855-836-2832

Indiana 575 N. Pennsylvania Street, Stop TA771 Indianapolis, IN 46204 Phone: 317-685-7840 FAX: 855-827-2637

Iowa 210 Walnut Street Stop 1005 DSM Des Moines, IA 50309 Phone: 515-564-6888 FAX: 855-833-6445

Kansas 555 N. Woodlawn Street, Bldg 4 Suite 112, MS 1005-WIC Wichita, KS 67208 Phone: 316-651-2100 FAX: 855-836-2834

Kentucky (Louisville) 600 Dr. Martin Luther King Jr. Place Room 325 Louisville, KY 40202 Phone: 502-912-5050 FAX: 855-827-2641

Kentucky (Northern Kentucky) 201 Rivercenter Boulevard Stop 11-G Covington, KY 41011 Phone: 859-669-5316 FAX: 855-828-2723

Louisiana 1555 Poydras Street Suite 220, Stop 2 New Orleans, LA 70112 Phone: 504-558-3001 FAX: 855-822-3418

Maine 68 Sewall Street, Room 313 Augusta, ME 04330 Phone: 207-622-8528 FAX: 855-836-9623

Maryland 31 Hopkins Plaza, Room 900A Baltimore, MD 21201 Phone: 443-853-6000 FAX: 855-821-0238

Massachusetts (Boston) 15 New Sudbury Street, Room 725 Boston, MA 02203 Phone: 617-316-2690 FAX: 855-836-9625

Massachusetts (Andover) 310 Lowell Street, Stop 120 Andover, MA 01810 Phone: 978-474-5549 FAX: 855-807-9700

Michigan 500 Woodward Stop 07, Suite 1221 Detroit, MI 48226 Phone: 313-628-3670 FAX: 855-827-2634

Minnesota Wells Fargo Place 30 East 7th Street, Suite 817 Stop 1005 STP St. Paul, MN 55101 Phone: 651-312-7999 FAX: 855-833-8237

Mississippi 100 West Capitol Street, Stop 31 Jackson, MS 39269 Phone: 601-292-4800 FAX: 855-822-2211

Missouri (St. Louis) 1222 Spruce Street Stop 1005 STL St. Louis, MO 63103 Phone: 314-612-4610 FAX: 855-833-8234

Missouri (Kansas City) 333 West Pershing Stop 1005 S-2 Kansas City, MO 64108 Phone: 816-499-6500 FAX: 855-836-2835

Montana 10 West 15th Street, Suite 2319 Helena, MT 59626 Phone: 406-444-8668 FAX: 855-829-6046

Nebraska 1616 Capitol Avenue, Suite 182 Mail Stop 1005 Omaha, NE 68102 Phone: 402-233-7272 FAX: 855-833-8232

Nevada 110 City Parkway, Stop 1005 LVG Las Vegas, NV 89106 Phone: 702-868-5179 FAX: 855-820-5132

New Hampshire Federal Office Building 80 Daniel Street Portsmouth, NH 03801 Phone: 603-433-0571 FAX: 855-807-9698

New Jersey 955 South Springfield Avenue 3rd Floor Springfield, NJ 07081 Phone: 973-921-4043 FAX: 855-818-5695

New Mexico 5338 Montgomery Boulevard, NE Stop 1005 ALB Albuquerque, NM 87109 Phone: 505-837-5505 FAX: 855-829-1825

New York (Albany) 11A Clinton Avenue, Suite 354 Albany, NY 12207 Phone: 518-292-3001 FAX: 855-818-4817

New York (Brooklyn) 2 Metro Tech Center 100 Myrtle Avenue - 7th Floor Brooklyn, NY 11201 Phone: 718-834-2200 FAX: 855-818-4818

New York (Brookhaven) 1040 Waverly Avenue, Stop 02 Holtsville, NY 11742 Phone: 631-654-6686 FAX: 855-818-5701

New York (Buffalo) 130 South Elmwood Ave, Room 265 Buffalo, NY 14202 Phone: 716-961-5300 FAX: 855-818-4821

New York (Manhattan) 290 Broadway - 5th Floor Manhattan, NY 10007 Phone: 212-436-1011 FAX: 855-818-4824

North Carolina 4905 Koger Boulevard Suite 102, MS1 Greensboro, NC 27407 Phone: 336-574-6119 FAX: 855-821-0243

North Dakota 657 Second Avenue North Room 412, Stop 1005 FAR Fargo, ND 58102 Phone: 701-237-8342 FAX: 855-829-6044

Ohio (Cincinnati) 550 Main Street, Room 3530 Cincinnati, OH 45202 Phone: 513-263-3260 FAX: 855-824-6407

Ohio (Cleveland) 1240 E. Ninth Street, Room 423 Cleveland, OH 44199 Phone: 216-522-7134 FAX: 855-824-6409

Oklahoma 55 North Robinson Avenue Stop 1005 OKC Oklahoma City, OK 73102 Phone: 405-297-4055 FAX: 855-829-5327

Oregon Mail Stop O-405 1220 SW 3rd Ave, Suite G004 Portland, OR 97204 Phone: 503-265-3591 FAX: 855-832-7118

Pennsylvania (Philadelphia City Center) 600 Arch Street, Room 7426 Philadelphia, PA 19106 Phone: 267-941-6623 FAX: 855-821-2123

Pennsylvania (Pittsburgh) 1000 Liberty Avenue, Room 1400 Pittsburgh, PA 15222 Phone: 412-404-9098 FAX: 855-821-2125

Pennsylvania (Philadelphia West) 2970 Market Street Mail Stop 2-M20-300 Philadelphia, PA 19104 Phone: 267-941-2427 FAX: 855-822-1226

Rhode Island 380 Westminster Street - 4th Floor Providence, RI 02903 Phone: 401-528-1921 FAX: 855-807-9697

South Carolina 1835 Assembly Street Room 466, MDP-03 Columbia, SC 29201 Phone: 803-312-7901 FAX: 855-821-0241

South Dakota 115 4th Avenue Southeast, Suite 413 Aberdeen, SD 57401 Phone: 605-377-1600 FAX: 855-829-6038

Tennessee (Memphis) 5333 Getwell Road, Stop 13 Memphis, TN 38118 Phone: 901-395-1900 FAX: 855-829-1821

Tennessee (Nashville) 801 Broadway, Stop 22 Nashville, TN 37203 Phone: 615-250-5000 FAX: 855-828-2719

Texas (Austin) 3651 S. Interregional Highway Stop 1005 AUSC Austin, TX 78741 Phone: 512-460-8300 FAX: 855-204-5023

Texas (Austin City Center) 300 E. 8th Street Stop 1005-AUS Austin, TX 78701 Phone: 512-499-5875 FAX: 855-829-1827

Texas (Dallas) 1114 Commerce Street MC 1005 DAL Dallas, TX 75242 Phone: 214-413-6500 FAX: 855-829-1829

Texas (Houston) 1919 Smith Street MC 1005 HOU Houston, TX 77002 Phone: 713-209-3660 FAX: 855-829-3841

Utah (Salt Lake City) 50 South 200 East Stop 1005 SLC Salt Lake City, UT 84111 Phone: 801-799-6958 FAX: 855-832-7121

Utah (Ogden) 1973 N. Rulon White Boulevard Stop 1005 Ogden, UT 84404 Phone: 801-620-7168 FAX: 855-832-7126

Vermont 128 Lakeside Ave, Ste 204 Burlington, VT 05401 Phone: 802-859-1052 FAX: 855-874-1978

Virginia 400 North Eighth Street Room 916, Box 25 Richmond, VA 23219 Phone: 804-916-3501 FAX: 855-821-2127

Washington 915 Second Avenue, Stop W-405 Seattle, WA 98174 Phone: 206-946-3707 FAX: 855-832-7122

West Virginia 425 Juliana Street, Room 2019 Parkersburg, WV 26101 Phone: 304-420-8695 FAX: 855-828-2722

Wisconsin 211 West Wisconsin Avenue Room 507, Stop 1005 MIL Milwaukee, WI 53203 Phone: 414-231-2390 FAX: 855-833-8230

Wyoming 5353 Yellowstone Road Cheyenne, WY 82009 Phone: 307-823-6866 FAX: 855-829-6042

International-Puerto Rico City View Plaza II 48 Carr 165 - 5th Floor Guaynabo, PR 00968 Phone: (English): 787-522-8601 (Spanish): 787-522-8600 FAX: 855-818-5697

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