HOW TO SERVE LEGAL PAPERS ON INTERNAL REVENUE SERVICE

How to Serve Legal Papers on the Internal Revenue Service

Serving legal papers on the Internal Revenue Service is not a one-step delivery. Federal Rule of Civil Procedure 4(i) — the controlling rule for service on the United States and its agencies — requires three concurrent, independent prongs: (1) deliver the summons and complaint to the U.S. Attorney for the district where the action is filed, or send by registered or certified mail to a designated employee of that office; (2) send a copy by registered or certified mail to the U.S. Attorney General at the U.S. Department of Justice, 950 Pennsylvania Avenue, NW, Washington, DC 20530-0001; and (3) send a copy by registered or certified mail to the Internal Revenue Service itself — specifically, to the IRS Office of Chief Counsel of the Internal Revenue Service at 1111 Constitution Avenue, NW, Washington, DC 20224, with hand-delivery for service of process routing to Courier’s Desk, Room 108, First Floor, Crystal Mall #4, 1941 Jefferson Davis Highway, Arlington, VA 22202, per IRS notice IR-06-138. All three prongs must be satisfied. Partial completion is no service. State-law procedures — General Municipal Law § 50-e, GML § 53, the New York State Court of Claims Act, the New Jersey Tort Claims Act — have no application to federal-agency litigation. Service of process on the IRS follows the federal-agency service framework under Federal Rules of Civil Procedure 4(i), without exception.

This page addresses service of process for civil litigation against the Internal Revenue Service — Federal Tort Claims Act claims under 28 U.S.C. §§ 1346(b) and 2671–2680, tax refund suits under 28 U.S.C. § 1346(a)(1), subpoenas to IRS records, and summons enforcement matters. Where individual IRS employees are named in personal capacity — Bivens actions after Bivens v. Six Unknown Federal Narcotics Agents, 403 U.S. 388 (1971) — service routes through Federal Rule of Civil Procedure 4(e) at the named individual’s residence or place of employment, not through the FRCP 4(i) three-prong framework. Undisputed Legal delivers prepared process documents per counsel’s explicit written instructions. We do not prepare documents, classify causes of action, or determine which service framework applies to any specific matter.

Call (800) 774-6922 before your 2-year FTCA statute of limitations under 28 U.S.C. § 2401(b) closes.

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Why Serving the Internal Revenue Service Is Difficult

Don’t Serve Only the IRS — FRCP 4(i) Requires Three Concurrent Prongs

The most common error in IRS service-of-process matters is single-prong delivery: the summons and complaint are sent to the IRS at 1111 Constitution Avenue, NW, and the assignment is closed. FRCP 4(i) requires three concurrent steps. First, the summons and complaint must be delivered to — or sent by registered or certified mail to a designated employee at — the U.S. Attorney’s Office for the district where the action is filed; counsel identifies the correct district. Second, a copy must be sent by registered or certified mail to the U.S. Attorney General at 950 Pennsylvania Avenue, NW, Washington, DC 20530-0001. Third, a copy must be sent by registered or certified mail to the IRS Office of Chief Counsel, 1111 Constitution Avenue, NW, Washington, DC 20224; hand-delivery routes to Courier’s Desk, Room 108, First Floor, Crystal Mall #4, 1941 Jefferson Davis Highway, Arlington, VA 22202, per IRS notice IR-06-138. FRCP 4(i)(3) provides extension of time when coordinating prongs but does not convert partial delivery into completed service. A complaint served only on the IRS — without parallel service on the U.S. Attorney for the district and the U.S. Attorney General — is dismissed under FRCP 12(b)(5) for insufficient service of process. The dismissal is not curable by amendment after the FTCA 2-year statute of limitations expires.

File the FTCA Administrative Claim First — § 2675(a) Exhaustion Is Jurisdictional, Not Procedural

For FTCA tort claims, 28 U.S.C. § 2675(a) requires that the claimant first present a written administrative claim to the IRS — on Standard Form 95 or equivalent written notice — specifying a sum certain demand, before suit may be filed. The claimant must then receive a final written denial or wait six months without final agency action. A tort suit filed without prior exhaustion under 28 U.S.C. § 2675(a) is dismissed for lack of subject-matter jurisdiction — the dismissal cannot be cured by amendment, and the 2-year statute of limitations under 28 U.S.C. § 2401(b) continues to run during refiling. The Supreme Court confirmed in United States v. Kubrick, 444 U.S. 111 (1979), that the FTCA’s limitations period is a jurisdictional condition of the sovereign-immunity waiver. Counsel calculates accrual, prepares the SF-95 stating a sum certain, and tracks the 2-year limitations period and 6-month exhaustion wait. Undisputed Legal delivers the completed administrative claim to the IRS per counsel’s direction.

Tax-Controversy Venue Depends on the Cause of Action — Tax Court, District Court, Court of Federal Claims, or Bankruptcy Court

IRS-defendant litigation routes to four distinct federal forums. The U.S. Tax Court has jurisdiction over pre-payment deficiency challenges; the petition must be filed within 90 days of the statutory notice of deficiency under 26 U.S.C. § 6213(a), and no FRCP 4(i) service is required for the petition itself. The U.S. District Court adjudicates FTCA tort claims under 28 U.S.C. § 1346(b) and tax refund suits after full payment under 28 U.S.C. § 1346(a)(1). The U.S. Court of Federal Claims holds jurisdiction over refund suits exceeding $10,000 under 28 U.S.C. § 1346(a)(1) and Tucker Act contract claims under 28 U.S.C. § 1491. U.S. Bankruptcy Court adjudicates priority tax claims and discharge proceedings. A complaint filed in the wrong federal forum — a tax refund suit in U.S. Tax Court, or a deficiency challenge in U.S. District Court — is dismissed for lack of subject-matter jurisdiction, and the limitations clock continues to run while counsel refiles in the correct forum. Counsel selects the forum; Undisputed Legal delivers to the service destinations counsel identifies.

The Anti-Injunction Act Bars Most Pre-Collection Suits — Service of an Invalid Injunction Complaint Is Wasted Effort

26 U.S.C. § 7421 — the Anti-Injunction Act — bars suits brought “for the purpose of restraining the assessment or collection of any tax” in all but narrowly defined circumstances. The Declaratory Judgment Act tax exception at 28 U.S.C. § 2201(a) contains a parallel restriction. The Williams Packing exception — Williams Packing & Navigation Co. v. Enochs, 370 U.S. 1 (1962) — requires the plaintiff to show both that the government cannot prevail under any circumstances and that equity jurisdiction exists. Statutory carve-outs include wrongful levy actions under 26 U.S.C. § 7426 and Collection Due Process appeals under 26 U.S.C. § 6330. A pre-collection suit barred by the Anti-Injunction Act is dismissed under FRCP 12(b)(1) without reaching the merits — regardless of how precisely FRCP 4(i) service was executed. Counsel evaluates Anti-Injunction Act applicability before filing; Undisputed Legal delivers per counsel’s direction.

Bivens Claims Against Individual IRS Employees Use FRCP 4(e) — A Fundamentally Different Service Framework

Constitutional torts against individual IRS employees in personal capacity — Bivens actions after Bivens v. Six Unknown Federal Narcotics Agents, 403 U.S. 388 (1971) — route service to the named individual at their residence or place of employment under FRCP 4(e), not through FRCP 4(i). The FTCA judgment-bar statute at 28 U.S.C. § 2676 creates a strategic choice between FTCA recovery against the United States and Bivens recovery against the individual employee. Where the complaint brings both FTCA and individual-capacity Bivens claims, FRCP 4(i) and FRCP 4(e) service operate simultaneously and independently per counsel’s direction. Undisputed Legal does not classify whether a claim is a Bivens action, an FTCA action, or both; counsel directs. A Bivens claim served via the FRCP 4(i) three-prong framework — without separate FRCP 4(e) personal service on the named individual — is dismissed for insufficient service of process; conversely, an FTCA claim served only via FRCP 4(e) on an individual employee does not constitute service on the United States.

IRS tort matters require FTCA exhaustion under 28 U.S.C. § 2675(a) — Standard Form 95 to the IRS, followed by a 6-month wait or final written denial — before suit may be filed. The 2-year statute of limitations under 28 U.S.C. § 2401(b) is jurisdictional. Tax-controversy matters route to U.S. Tax Court, U.S. District Court, U.S. Court of Federal Claims, or U.S. Bankruptcy Court by cause of action; FRCP 4(i) three-prong service must be satisfied for each federal defendant in every forum except U.S. Tax Court.

Our Process for Serving the IRS

IRS service-of-process matters resolve through the FRCP 4(i) three-prong framework — three concurrent deliveries coordinated in a single assignment. Undisputed Legal executes each prong per counsel’s explicit written instructions. Counsel identifies the district, the forum, the applicable service framework, and all named defendants. We confirm destination addresses, dispatch licensed servers, and produce separate gps-verified affidavits for each prong delivered.

1. Intake. Counsel transmits the prepared papers — summons and complaint, subpoena, Tax Court petition, refund-suit complaint, Standard Form 95 administrative claim, or other process document — with written instructions identifying each defendant and each prong to be served. Instructions must specify: which FRCP 4(i) prongs are required (counsel directs); whether any named individual defendants are to be served under FRCP 4(e) for personal-capacity claims; the preferred delivery method for each prong (personal service or certified mail); and the forum where the action is filed so we can confirm the correct U.S. Attorney’s Office address.
2. Verification of three-prong destinations. We confirm three destination addresses against current Department of Justice records: (a) the U.S. Attorney’s Office for the district counsel identifies — for New York City matters, the Southern District of New York at 86 Chambers Street, New York, NY 10007 or the Eastern District of New York at 271-A Cadman Plaza East, Brooklyn, NY 11201, as applicable; (b) the U.S. Department of Justice, Office of the Attorney General, 950 Pennsylvania Avenue, NW, Washington, DC 20530-0001, for the FRCP 4(i)(1)(B) prong; and (c) the IRS Office of Chief Counsel, 1111 Constitution Avenue, NW, Washington, DC 20224, for the FRCP 4(i)(2) prong, or Crystal Mall #4, 1941 Jefferson Davis Highway, Arlington, VA 22202, Room 108, for hand-delivery orders. We do not determine which destinations are required — counsel directs which prongs to serve.
3. Dispatch. Licensed process servers are dispatched to each prong location. For U.S. Attorney’s Offices in the New York City five boroughs — including the Southern District and Eastern District federal buildings — our DCWP-licensed servers provide compliant personal service. Federal destinations in Washington, DC, and Arlington, VA route through our nationwide network of process servers experienced with federal-agency service.
4. Personal delivery and certified mail. Servers execute personal delivery at each in-person prong per counsel’s instructions. For certified-mail prongs — the U.S. Attorney General prong under FRCP 4(i)(1)(B) and the IRS Chief Counsel prong under FRCP 4(i)(2) — we transmit via certified mail with return receipt requested. Each certificate of mailing and signed return receipt is preserved and transmitted to counsel upon receipt.
5. GPS-verified documentation. Every personal-service delivery is documented with gps-verified coordinates and timestamp at the moment of service. Certified-mail prongs are documented with certificate of mailing, tracking confirmation, and return receipt. Each prong produces a separate gps-verified service record. For individual-capacity FRCP 4(e) service on named IRS employees, gps-verified documentation is produced at the named individual’s address.
6. Multi-prong notarized affidavit of service. A separate sworn, notarized affidavit of service is produced for each prong delivered. Each affidavit documents the delivery method, destination address, recipient where applicable, gps-verified coordinates, and timestamp. A standard FRCP 4(i) three-prong matter produces three notarized affidavits — one per prong — returned to counsel within standard turnaround.
7. Filing assistance. If counsel requests, Undisputed Legal files completed affidavits with the federal court of the relevant venue — U.S. District Court, U.S. Court of Federal Claims, or other forum as directed. Docketing and filing fees are coordinated per counsel’s instruction.

The scope of Undisputed Legal’s engagement is delivery. We do not prepare administrative claims, complaints, summonses, Standard Form 95 filings, Tax Court petitions, or refund-suit pleadings. We do not evaluate whether FTCA administrative exhaustion under 28 U.S.C. § 2675(a) has been satisfied before service is requested. We do not classify whether a claim is a tort claim subject to § 2675(a) exhaustion, a tax refund suit, a deficiency challenge, or a Bivens action — counsel determines the applicable framework and directs service accordingly. We do not assess whether a claim falls within an FTCA exception under 28 U.S.C. § 2680, including the discretionary function exception under § 2680(a) as interpreted in Berkovitz v. United States, 486 U.S. 531 (1988). We do not classify whether a tax matter belongs in U.S. Tax Court, U.S. District Court, U.S. Court of Federal Claims, or U.S. Bankruptcy Court. We do not evaluate whether the Anti-Injunction Act under 26 U.S.C. § 7421 bars any pre-collection action or whether the Williams Packing exception applies. We do not select the applicable U.S. Attorney’s Office — counsel identifies the district. We do not track the 2-year SOL, the 6-month exhaustion wait, the 90-day Tax Court petition window, or any other deadline as a compliance service. Counsel determines whether the named defendant is the United States under the FTCA, the IRS in its agency capacity, an individual IRS employee under Bivens, or some combination. We deliver per counsel’s instruction.

Where to Serve the Internal Revenue Service

The federal-agency service-of-process framework under Federal Rule of Civil Procedure 4(i) requires three concurrent deliveries — to the U.S. Attorney for the district, the U.S. Attorney General at the Department of Justice, and the IRS Office of Chief Counsel. The table below identifies all three required destinations, the hand-delivery routing for service of process at the IRS, the FRCP 4(e) framework for individual-capacity Bivens service, and the state and local addresses that do not accept service for IRS litigation. Verify current U.S. Attorney’s Office addresses directly with the Department of Justice before dispatch; individual office addresses are subject to relocation.

A complaint served at a state agency, a local IRS office, or the New York City Comptroller’s Bureau of Law and Adjustment does not satisfy FRCP 4(i). Service of process on the IRS is not service on the U.S. Department of the Treasury — the IRS is a bureau of the Treasury, and service on the parent department alone does not bind the agency. Process servers experienced with federal-agency service deliver to all three required FRCP 4(i) prongs in a single coordinated assignment. Counsel directs which prongs to serve; Undisputed Legal delivers to each identified destination within the timeframe counsel specifies.

Compliance Requirements for Serving the IRS

Federal Rule of Civil Procedure 4(i) — The Three-Prong Service Framework

Courts strictly enforce the three-prong rule under Federal Rule of Civil Procedure 4(i) without discretion for partial completion. FRCP 4(i)(1)(A) requires that service on the United States and its agencies begin with delivery of the summons and complaint to the U.S. Attorney for the district where the action is brought — either by personal service on the U.S. Attorney or by sending a copy by registered or certified mail to a civil-process clerk at the U.S. Attorney’s office. FRCP 4(i)(1)(B) simultaneously requires a copy sent by registered or certified mail to the U.S. Attorney General at the U.S. Department of Justice, 950 Pennsylvania Avenue, NW, Washington, DC 20530-0001. FRCP 4(i)(2) requires that a copy be sent by registered or certified mail to the agency — for IRS matters, to the IRS Office of Chief Counsel at 1111 Constitution Avenue, NW, Washington, DC 20224. FRCP 4(i)(3) permits the court to allow a reasonable time to cure a failure to serve a required United States officer or employee if the plaintiff has served either the United States attorney or the Attorney General of the United States. All three prongs are independently required; completion of two prongs does not constitute service on the United States. IRS service-of-process matters resolve through the FRCP 4(i) three-prong framework in every federal forum — U.S. District Court, U.S. Court of Federal Claims, and U.S. Bankruptcy Court — with the exception of U.S. Tax Court deficiency petitions, where petitioner-style filing governs and FRCP 4(i) is not applicable to the petition itself.

FTCA Exhaustion Under 28 U.S.C. § 2675(a) — The Jurisdictional Prerequisite

Courts strictly enforce FTCA exhaustion under 28 U.S.C. § 2675(a) as a jurisdictional prerequisite to suit — not a procedural rule subject to equitable relaxation in standard practice. The Federal Tort Claims Act, at 28 U.S.C. §§ 1346(b) and 2671–2680, waives sovereign immunity for certain tort claims against the United States and its employees acting within the scope of employment. That waiver is conditioned on presentment of a written administrative claim to the agency — on Standard Form 95 or equivalent written demand stating a sum certain — and either (a) receipt of a final written denial or (b) the passage of six months without final agency action. The claimant’s failure to exhaust before filing suit deprives the district court of subject-matter jurisdiction; the court must dismiss under Federal Rule of Civil Procedure 12(b)(1), and the dismissal cannot be cured by amendment. The discretionary function exception under 28 U.S.C. § 2680(a) preserves sovereign immunity for government actions involving policy-level judgment; Berkovitz v. United States, 486 U.S. 531 (1988), established the two-prong test — whether the conduct involved a discretionary element and whether that element reflects policy considerations. Counsel evaluates FTCA exception applicability; Undisputed Legal delivers the completed SF-95 administrative claim to the IRS per counsel’s direction.

28 U.S.C. § 2401(b) — The 2-Year Statute of Limitations

Courts strictly enforce the 2-year statute of limitations under 28 U.S.C. § 2401(b) as a jurisdictional condition of the FTCA’s waiver of sovereign immunity. Under § 2401(b), a tort claim against the United States is forever barred unless presented to the agency within two years after the claim accrues and, if denied by the agency, filed in federal court within six months after the date of mailing of the final agency denial. The FTCA accrual rule was addressed in United States v. Kubrick, 444 U.S. 111 (1979), where the Supreme Court held that a plaintiff’s FTCA claim accrues when the plaintiff knows both the existence and the cause of the injury. A separate 6-month limitations period runs from the date the agency mails a final written denial; filing suit after this 6-month window is barred regardless of when the 2-year accrual period began. The statutory window does not pause while counsel investigates the merits, identifies potential defendants, or negotiates a pre-suit resolution. Counsel calculates accrual, tracks both limitations periods, and determines whether any tolling analysis applies. Undisputed Legal does not assess the status of the 2-year SOL, the 6-month post-denial window, or any tolling argument for any specific matter.

Anti-Injunction Act, 26 U.S.C. § 7421 — The Pre-Collection Bar

Courts strictly enforce the Anti-Injunction Act under 26 U.S.C. § 7421 to bar suits brought for the purpose of restraining the assessment or collection of any tax, subject to narrow enumerated and judicially created exceptions. The Declaratory Judgment Act at 28 U.S.C. § 2201(a) contains a parallel exclusion for tax matters. A pre-collection suit dismissed under the Anti-Injunction Act is resolved under Federal Rule of Civil Procedure 12(b)(1) without reaching the merits — which means that a technically flawless FRCP 4(i) three-prong service of an Anti-Injunction Act-barred complaint produces a dismissed case, not a resolved one. The Williams Packing exception — Williams Packing & Navigation Co. v. Enochs, 370 U.S. 1 (1962) — and the § 7426 wrongful levy carve-out and § 6330 Collection Due Process carve-out represent the primary viable pathways past the bar. Counsel determines whether the Anti-Injunction Act applies and whether any exception permits the action to proceed; Undisputed Legal does not evaluate Anti-Injunction Act viability for any specific matter and delivers per counsel’s direction.

This page describes service-of-process logistics for Internal Revenue Service matters. It does not constitute legal advice. Consult licensed counsel regarding FRCP 4(i) compliance, FTCA exhaustion requirements, venue selection, Anti-Injunction Act analysis, Bivens viability, sovereign-immunity scope, and procedural strategy in any federal forum.

How Do I Serve Legal Papers on the Internal Revenue Service?

FTCA tort claims against the United States. For claims arising from the tortious conduct of IRS employees acting within scope of employment — vehicle accidents involving IRS personnel, on-premises injuries at IRS facilities, alleged wrongful collection actions constituting actionable torts — the procedural path begins before any summons is issued. Counsel prepares a Standard Form 95 administrative claim stating a sum certain demand and submits it to the Internal Revenue Service at 1111 Constitution Avenue, NW, Washington, DC 20224. Undisputed Legal delivers the completed SF-95 per counsel’s direction. After the IRS issues a final written denial or six months pass without final action, counsel files suit in U.S. District Court under 28 U.S.C. § 1346(b). At that point, FRCP 4(i) three-prong service is required: deliver to the U.S. Attorney for the district, send certified mail to the U.S. Attorney General at 950 Pennsylvania Avenue, NW, and send certified mail to the IRS Office of Chief Counsel at 1111 Constitution Avenue, NW. The 2-year statute of limitations under 28 U.S.C. § 2401(b) runs from accrual, and a separate 6-month window runs from any final denial mailing.

Tax refund suits in U.S. District Court or U.S. Court of Federal Claims. A taxpayer seeking a refund of taxes previously paid in full files a refund suit in U.S. District Court under 28 U.S.C. § 1346(a)(1) — available for any amount — or in the U.S. Court of Federal Claims under 28 U.S.C. § 1346(a)(1) and 28 U.S.C. § 1491 for amounts over $10,000. Both venues require that the taxpayer first file an administrative refund claim with the IRS. Once the refund claim is denied or deemed denied by the passage of time, counsel files the refund suit and serves the United States under FRCP 4(i) three-prong rule: U.S. Attorney for the district, U.S. Attorney General at DOJ, and IRS Office of Chief Counsel. Undisputed Legal coordinates delivery to all three prongs simultaneously.

Tax Court deficiency petitions. A taxpayer challenging a notice of deficiency without first paying the assessed tax files a petition in the U.S. Tax Court, 400 Second Street, NW, Washington, DC 20217, within 90 days of the statutory notice of deficiency under 26 U.S.C. § 6213(a). The U.S. Tax Court operates under its own Rules of Practice and Procedure; petitioners file directly with the Tax Court and the IRS Commissioner is the respondent. FRCP 4(i) three-prong service is not required for the petition itself — the Tax Court petition is a filing, not a served summons and complaint. Counsel prepares and files the Tax Court petition; Undisputed Legal can facilitate delivery of process documents in Tax Court-adjacent matters such as subpoenas to witnesses or records per counsel’s direction.

Anti-Injunction Act and pre-collection challenges. Most actions seeking to enjoin the IRS from assessing or collecting taxes are barred by 26 U.S.C. § 7421 before any service question arises. The Anti-Injunction Act bar is jurisdictional — dismissal under FRCP 12(b)(1) follows without reaching the merits. Where counsel has established a viable pathway through the Williams Packing exception, a § 7426 wrongful levy action, or a § 6330 Collection Due Process appeal, the underlying complaint is served via the FRCP 4(i) three-prong framework. Undisputed Legal delivers per counsel’s direction without assessing Anti-Injunction Act applicability for any specific matter.

Bivens claims against individual IRS employees. For constitutional tort claims against named IRS employees in personal capacity — Bivens actions under Bivens v. Six Unknown Federal Narcotics Agents, 403 U.S. 388 (1971) — service routes through Federal Rule of Civil Procedure 4(e), not FRCP 4(i). Each named individual is served personally at their residence or place of employment. Where the complaint brings both FTCA claims against the United States and Bivens claims against named individuals, FRCP 4(i) service for the United States proceeds concurrently with FRCP 4(e) service for each named employee. Undisputed Legal does not classify whether a Bivens theory is viable; counsel directs each service track and Undisputed Legal executes both simultaneously.

Subpoenas to IRS records. Subpoenas seeking IRS records or testimony in third-party litigation — distinct from summons enforcement under 26 U.S.C. § 7604 — are served on the IRS Office of Chief Counsel at 1111 Constitution Avenue, NW, Washington, DC 20224, in accordance with Touhy regulations at 26 CFR Part 301 and DOJ regulations at 28 CFR Part 16. Counsel prepares the subpoena; Undisputed Legal delivers to the IRS Office of Chief Counsel per counsel’s instruction. Call (212) 203-8001 to coordinate three-prong FRCP 4(i) service or subpoena delivery to the Internal Revenue Service.

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Pricing — Internal Revenue Service Service of Process

All service levels include gps-verified affidavit of service for each prong delivered. FRCP 4(i) three-prong service is billed as three separate orders — one per prong; counsel directs whether to serve all three prongs or fewer. SF-95 administrative claim delivery to the IRS is billed as a separate order. Multi-prong same-day orders require coordinated dispatch and carry per-prong pricing.

Frequently Asked Questions About Serving the IRS

What Is the Internal Revenue Service for Service-of-Process Purposes?

The Internal Revenue Service is a federal agency under the U.S. Department of the Treasury. For service-of-process purposes, the IRS is governed by Federal Rules of Civil Procedure 4(i). State-law frameworks — GML § 50-e, GML § 53, the New York State Court of Claims Act, the New Jersey Tort Claims Act — have no application to IRS litigation. Service on the IRS is not service on the Treasury. The IRS’s principal headquarters is 1111 Constitution Avenue, NW, Washington, DC 20224.

Where Is the IRS Office of Chief Counsel Located?

The IRS Office of Chief Counsel of the Internal Revenue Service — approximately 1,700 attorneys — is located at 1111 Constitution Avenue, NW, Washington, DC 20224; this address accepts certified-mail FRCP 4(i)(2) service. For hand-delivery of service of process, IRS published mailing instructions route hand delivery to Courier’s Desk, Room 108, First Floor, Crystal Mall #4, 1941 Jefferson Davis Highway, Arlington, VA 22202. Do not hand-deliver to 1111 Constitution Avenue expecting service-of-process intake — hand delivery routes to Crystal Mall #4.

Why Does Serving the IRS Require Three Concurrent Service Prongs?

FRCP 4(i) requires three concurrent prongs because suits against federal agencies are suits against the United States, and the government’s consent to be sued under the FTCA is conditioned on formal notice reaching the U.S. Attorney for the district, the U.S. Attorney General at DOJ, and the agency itself. The U.S. Attorney manages district proceedings; the DOJ Tax Division coordinates the defense; the IRS Office of Chief Counsel represents the agency. Serving only one or two prongs subjects the complaint to dismissal under FRCP 12(b)(5).

How Do I File an FTCA Administrative Claim Against the IRS?

Counsel prepares Standard Form 95 — or equivalent written notice — stating a sum certain demand. The completed SF-95 is submitted to the Internal Revenue Service, Office of Chief Counsel, 1111 Constitution Avenue, NW, Washington, DC 20224; Undisputed Legal delivers per counsel’s direction. After submission, the claimant must wait for a final written denial or six months without final agency action before filing suit in U.S. District Court under 28 U.S.C. § 1346(b). Counsel prepares and authorizes the SF-95; Undisputed Legal does not draft, review, or assess any administrative claim or sum certain demand.

How Do I Serve a Tax Refund Suit Against the IRS?

A tax refund suit in U.S. District Court under 28 U.S.C. § 1346(a)(1) or the U.S. Court of Federal Claims is served via the FRCP 4(i) three-prong framework: deliver to the U.S. Attorney for the district, send certified mail to the U.S. Attorney General at 950 Pennsylvania Avenue, NW, Washington, DC 20530-0001, and send certified mail to the IRS Office of Chief Counsel at 1111 Constitution Avenue, NW, Washington, DC 20224. A prior administrative refund claim must have been filed and either denied or deemed denied. Counsel directs each prong; Undisputed Legal delivers all three on a single assignment.

How Do I Serve a Bivens Claim Against an Individual IRS Employee?

A Bivens claim against an individual IRS employee in personal capacity is served under Federal Rule of Civil Procedure 4(e) — personal service at the employee’s residence or place of employment. FRCP 4(i) three-prong service is not used for the individual-capacity defendant. Where the complaint also names the United States under the FTCA, FRCP 4(i) service runs concurrently while FRCP 4(e) runs independently for each named individual. Undisputed Legal executes both tracks simultaneously per counsel’s direction identifying each defendant and service address. Skip trace is available at $75 per individual when the current address is unknown.

What Happens If I Serve Only the IRS Without the U.S. Attorney and U.S. Attorney General?

A complaint served only on the Internal Revenue Service — without concurrent service on the U.S. Attorney for the district and the U.S. Attorney General at the Department of Justice — is dismissed under Federal Rule of Civil Procedure 12(b)(5) for insufficient service of process. Single-prong IRS service is the most common and most preventable error in federal-agency litigation. The dismissal leaves the FTCA limitations clock running; if the 2-year SOL under 28 U.S.C. § 2401(b) expires before corrected service is complete, re-filing is barred. FRCP 4(i)(3) permits cure but does not override the statute of limitations. Serve all three prongs on the first attempt.

Does the Anti-Injunction Act Bar My Pre-Collection Lawsuit?

26 U.S.C. § 7421 bars suits ‘for the purpose of restraining the assessment or collection of any tax’ unless the matter falls within the Williams Packing exception — requiring that the government cannot prevail under any circumstances and that equity jurisdiction exists — or a statutory carve-out such as 26 U.S.C. § 7426 (wrongful levy) or 26 U.S.C. § 6330 (Collection Due Process appeal). A suit barred by the Anti-Injunction Act is dismissed under FRCP 12(b)(1). Undisputed Legal does not assess Anti-Injunction Act applicability. Counsel determines whether an exception applies before filing; Undisputed Legal delivers per counsel’s direction.