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IRS.gov Website
Publication 54
taxmap/pubs/p54-027.htm#en_us_publink100019922

Taxpayer Assistance Outside the United States(p31)

rule
Phone
If you are outside the United States, you can call 267-941-1000 (English-speaking only). This number is not toll free.
Due date
If you wish to write instead of calling, please address your letter to:



Internal Revenue Service
International Accounts
Philadelphia, PA 19255-0725
U.S.A.


Additional contacts for taxpayers who live outside the United States are available at www.irs.gov/uac/Contact-My-Local-Office-Internationally.
taxmap/pubs/p54-027.htm#en_us_publink100019949

Taxpayer Advocate Service.(p31)

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If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. You can contact the Taxpayer Advocate at:

Internal Revenue Service
Taxpayer Advocate Service
City View Plaza, 48 Carr 165,
Guaynabo, P.R. 00968-8000


You can call the Taxpayer Advocate toll-free at 1-877-777-4778. For more information on the Taxpayer Advocate Service and contacts if you are outside of the United States go to www.irs.gov/Advocate/Local-Taxpayer-Advocate/Contact-Your-Local-Taxpayer-Advocate.