IRS Examination of Returns with APO/FPO Addresses

4.2.2.2  (10-01-2003)
Examination of Returns with APO/FPO Addresses

  1. Returns of taxpayers who are stationed overseas having APO/FPO addresses are selected under the DIF system. Military personnel stationed overseas or on ships generally file these returns. Examinations of returns with APO/FPO addresses are conducted by SB/SE, Area 15. Any questions should be referred to the Area 15 Planning and Special Programs (PSP) Chief.


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