One major IRS change is happening on January 1st: The IRS is closing its Dallas lockbox. If you currently mail payments to Dallas check the notice as to the new addresses in Charlotte that you will be sending your payments to.
Meanwhile, if you are sending business payments to the Charlotte lockbox those will be sent to Cincinnati. Again, the IRS notice gives the new addresses to use.
Finally, addresses will change for 2009 filing. For example, Washington is moving back to San Francisco, Arizona is moving to Cincinnati, and Illinois is moving to Cincinnati. Those are the lockbox addresses that we’ll be issuing. Just don’t assume the addresses you used for 2008 will be used for 2009. The IRS has published their list here. The IRS makes these changes to equalize the load in their service centers…and perhaps to confuse us tax professionals.