A VSCPA member recently asked where to send fourth-quarter estimated tax payments in light of the closure of some U.S. Internal Revenue Service (IRS) lockbox operations. We reached out to the IRS and got this answer:
"Other practitioners have raised this issue, too. I did find an Issue
Management Resolution System issue very similar to this (IMRS -
07-0000496). Apparently, the same type of thing happened to taxpayers in
2007. Then, payments sent to the old
site were date stamped and forwarded to the new site. I am assuming
(IRS emphasis - ed.) the same thing will happen for the 2012 4th quarter
estimated tax payments. It appears the IRS would prefer them to send
the payment to the new address but, if they send it to the old address,
it should still be processed."
Does anyone have any insight on this issue?