An Express Article from the California Land Title Association
A consolidation of Internal Revenue Service offices in California has created the need for greater caution amongst title representatives when mailing notices to the IRS.
As described in the below-referenced memo, IRS Regulations require mailed notices to be sent to one location, whereas official IRS publications direct representatives to mail notices to a different, separate location. Thus, title companies failing to mail notices to both locations may receive a notice of inadequacy from the IRS.
Therefore, the CLTA is urging its members to err on the side of caution and consider sending duplicate notices to both the regulation-directed address, as well as the address listed on relevant IRS publications, until a more permanent solution can be reached.
A full, detailed list of the addresses and contact information for IRS Foreclosure and Redemption offices, as well as a more thorough explanation of the problem, may be found here courtesy of Adleson Hess & Kelly.