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APMA¡¯s mission is to resolve actual or potential transfer pricing disputes and other competent authority matters. For assistance with all other IRS issues, please visit the Let us help you page.

Headquarters

APMA is comprised of three groups, focused on business profits and the associated enterprises articles under our U.S. tax treaties. If you have a question on requesting competent authority assistance, send an email to [email protected] explaining the issue and include the relevant group as defined below.

Group A

Bangladesh, Chile, Denmark, Finland, India, Iceland, Ireland, Israel, Italy, Luxembourg, Norway, Sweden, Switzerland, United Kingdom

Group B

Australia, Austria, Belgium, Canada, France, Germany, Kazakhstan, Mexico, Netherlands, New Zealand, Poland, Spain, U.S. Territories (other than Guam)

Group C

China, Guam, Indonesia, Japan, Korea, Morocco, Philippines, South Africa, Thailand

Treaty Assistance and Interpretation Team (TAIT)

TAIT is comprised of two teams focused on resolving cases under our U.S. tax treaties for competent authority issues arising under all articles (other than business profits and associated enterprises). If your request would qualify as a small case under section 5 of Revenue Procedure 2015-40 you can call us at 202-317-8665 (not toll-free) or send an email to [email protected] and request a small case template.

APMA mailing address

Commissioner, Large Business and International Division
Internal Revenue Service
1111 Constitution Avenue, NW
SE:LB:TTPO:APMA:K
Washington, DC 20224
(Attention: APMA)

TAIT mailing address

Commissioner, Large Business and International Division
Internal Revenue Service
1111 Constitution Avenue, NW
SE:LB:TTPO:APMA:TAIT:K
Washington, DC 20224
(Attention: TAIT)

APMA email address

[email protected]