More taxpayers will be filing their 2001 returns in new places.  Now that the Revenue Service has completed its massive reorganization, the agency is again changing where many individuals and businesses file.

Individuals in 13 states will send their returns to different addresses.  North Dakota residents who file Form 1040 and who are making a payment, need to mail their return to the IRS, Ogden, UT  84201-0102.  If no payment is due, the return needs to be sent to the IRS, Ogden, UT  84201-0002.

Source: Kiplinger Tax Letter
        August 17, 2001