TREASURY ORDER 150-01

BY ORDER OF THE SECRETARY OF THE TREASURY
TREASURY ORDER 150-01

DATE: September 28, 1995

SUNSET REVIEW: September 28, 2000

SUBJECT: Regional and District Offices of the Internal Revenue Service
Under the authority given to the President to establish and alter internal
revenue districts by Section 7621 of the Internal Revenue Code of 1986, as
amended, and vested in the Secretary of the Treasury by Executive Order 10289
(approved September 17, 1951, as amended) as made applicable to Section 7621 of
the Internal Revenue Code of 1986, as amended (as previously contained in the
Internal Revenue Code of 1954) by Executive Order 10574 (approved November 5,
1954); under the authority vested in the Secretary of the Treasury by 31 U.S.C.
§§321 (a), (b) and Reorganization Plan No. 1 of 1952 as made applicable to the
Internal Revenue Code of 1986, as amended, by Section 7804(a) of such Code; and
under the authority vested in the Secretary of the Treasury by Sections 7801(a)
and 7803 of the Internal Revenue Code of 1986, as amended; the following
internal revenue districts and regions are established or continued as
described in this Order. When fully implemented, this Order establishes fewer
internal revenue regions and districts than designated in previous Orders.
1. Regions. Four regions are established which shall be identified as Northeast
Region, headquartered at New York, New York; Southeast Region, headquartered at
Atlanta, Georgia; Midstates Region, headquartered at Dallas, Texas; and Western
Region, headquartered at San Francisco, California. The head of each regional
office shall bear the title "Regional Commissioners identified by the region
name. The geographic areas and internal revenue districts within each region
are shown in the Attachment to this Order.
2. Districts. Thirty-three districts are established. Each shall be known as an
internal revenue district and shall be identified by the names listed in the
Attachment. The head of each district office shall be titled ~Director"
identified by the district name as specified in the Attachment. The geographic
areas within each district are shown in the Attachment.
3. U.S. Territories and Insular Possessions. The Commissioner of Internal
Revenue shall, to the extent of authority vested in the Commissioner, provide
for the administration of the United States internal revenue laws in the U.S.
territories and insular possessions and other areas of the world.
4. Implementation. The district and regional organization described above shall
be implemented on dates determined by the Commissioner of Internal Revenue.
Until such dates, the existing offices are authorized to continue. Effective
immediately, the Commissioner is authorized to effect such transfers of
functions, personnel, positions, equipment and funds as may be necessary to
implement the provisions of this Order.
5. Other Offices. This Order affects only the regional and district offices
subject to this Order and does not affect service centers or other offices in
existence within the Internal Revenue Service.
6. Effect On Prior Treasury Orders.
a. TO 150-01, "Designation of Internal Revenue Districts," dated October 27,
1987, is superseded.
b. TO 150-03, "Designation of Internal Revenue Regions and Regional Service
Centers," dated January 24, 1986, is superseded.
Robert E. Rubin
Secretary of the Treasury
OPI: Internal Revenue Service

Attachment


Regional and District Offices of the Internal Revenue Service
District Name Headquarters Area Covered
SOUTHEAST REGION Atlanta, Georgia Alabama, Delaware, the District of Columbia,
Florida, Georgia, Indiana, Kentucky, Louisiana, Maryland, Mississippi, North
Carolina, South Carolina, Tennessee, Virginia, West Virginia
North Florida District Jacksonville, Florida Florida counties: Alachua, Baker,
Bay, Bradford, Brevard, Calhoun, Citrus, Clay, Columbia, Dixie, Duval, Escambia,
Flagler, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Hernando, Hillsborough,
Holmes, Jackson, Jefferson, Lafayette, Lake, Leon, Levy, Liberty, Madison,
Marion, Nassau, Okaloosa, Orange, Osceola, Pasco, Pinellas, Polk, Putnam, Santa
Rosa, Seminole, St. Johns, Sumter, Suwannee, Taylor, Union, Volusia, Wakulla,
Walton and Washington
South Florida District Fort Lauderdale, Florida Florida counties: Broward,
Charlotte, Collier, Dade, DeSoto, Glades, Hardee, Hendry, Highlands, Indian
River, Lee, Manatee, Martin, Monroe, Okeechobee, Palm Beach, Sarasota and St.
Lucie
Georgia District Atlanta, Georgia Georgia
Indiana District Indianapolis, Indiana Indiana
Gulf Coast District New Orleans, Louisiana Louisiana, Mississippi and Alabama
Delaware-Maryland District Baltimore, Maryland Delaware, Maryland and the
District of Columbia
North-South Carolina District Greensboro, North Carolina North Carolina and
South Carolina
Kentucky-Tennessee District Nashville, Tennessee Kentucky and Tennessee
Virginia-West Virginia District Richmond, Virginia Virginia and West Virginia
District Name Headquarters Area Covered
NORTHEAST REGION New York, New York Connecticut, Maine, Massachusetts,
Michigan, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island
and Vermont
Connecticut- Rhode Island District Hartford, Connecticut Connecticut and Rhode
Island
Ohio District Cincinnati, Ohio Ohio
Michigan District Detroit, Michigan Michigan
New England District Boston, Massachusetts Maine, Massachusetts, New Hampshire
and Vermont
New Jersey District Newark, New Jersey New Jersey
Brooklyn District Brooklyn, New York New York counties: Kings, Nassau, Queens
and Suffolk
Upstate New York District Buffalo, New York New York counties: Albany,
Allegany, Broome, Cattaraugus, Cayuga, Chautaugua, Chemung, Chenango, Clinton,
Columbia, Cortland, Delaware, Dutchess, Erie, Essex, Franklin, Fulton, Genesee,
Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe,
Montgomery, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego,
Otsego, Putnam, Rensselaer, Saratoga, Schenectady, Schoharie, Schuyler, Seneca,
Steuben, St. Lawrence, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington,
Wayne, Wyoming and Yates
Manhattan District New York, New York New York counties: Bronx, New York,
Richmond, Rockland and Westchester
Pennsylvania District Philadelphia, Pennsylvania Pennsylvania
District Name Headquarters Area Covered
MIDSTATES REGION Dallas, Texas Arkansas, Illinois, Iowa, Kansas, Minnesota,
Missouri, Nebraska, North Dakota, Oklahoma, South Dakota, Texas and Wisconsin
Illinois District Chicago, Illinois Illinois
North Central District St. Paul, Minnesota Minnesota, North Dakota and South
Dakota
Midwest District Milwaukee, Wisconsin Iowa, Nebraska and Wisconsin
Kansas-Missouri District St. Louis, Missouri Kansas and Missouri
Arkansas-Oklahoma District Oklahoma City, Oklahoma Arkansas and Oklahoma
North Texas District Dallas, Texas Texas counties: Anderson, Andrews,
Angelina, Archer, Armstrong, Bailey, Baylor, Borden, Bowie, Briscoe, Brown,
Callahan, Camp, Carson, Cass, Castro, Cherokee, Childress, Clay, Cochran, Coke,
Coleman, Collin, Collingsworth, Comanche, Concho, Cooke, Cottle, Crane,
Crockett, Crosby, Dallam, Dallas, Dawson, Deaf Smith, Delta, Denton, Dickens,
Donley, Eastland, Ector, Ellis, Erath, Fannin, Fisher, Floyd, Foard, Franklin,
Gaines, Garza, Glasscock, Gray, Grayson, Gregg, Hale, Hall, Hansford, Hardeman,
Harrison, Hartley, Haskell, Hemphill, Henderson, Hockley, Hood, Hopkins,
Houston, Howard, Hunt, Hutchinson, Irion, Jack, Johnson, Jones, Kaufman, Kent,
King, Knox, Lamar, Lamb, Lipscomb, Loving, Lubbock, Lynn, Marion, Martin,
Menard, Midland, Mills, Mitchell, Montague, Moore, Morris, Motley, Nacogdoches,
Navarro, Nolan, Ochiltree, Oldham, Palo Pinto, Panola, Parker, Parmer, PoKer,
Rains, Randall, Reagan, Red River, Roberts, Rockwall, Runnels, Rusk, Sabine,
San Augustine, Schleicher, Scurry, Shackelford, Shelby, Sherman, Smith,
Stephens, Sterling, Stonewall, SuKon, Swisher, Tarrant, Taylor, Terry,
Throckmorton, Titus, Tom Green, Upshur, Upton, Van Zandt, Ward, Wheeler,
Wichita, Wilbarger, Winkler, Wise, Wood, Yoakum and Young
South Texas District Austin, Texas Texas counties: Aransas, Atascosa, Austin,
Bandera, Bastrop, Bee, Bell, Bexer, Blanco, Bosque, Brazos, Brewster, Brooks,
Burleson, Burnet, Caldwell, Calhoun, Cameron, Colorado, Comal, Coryell,
Culberson, DeWiK, DimmiK, Duval, Edwards, El Paso, Falls, FayeKe, Freestone,
Frio, Gillespie, Goliad, Gonzales, Grimes, Guadalupe, Hamilton, Hays, Hidalgo,
Hill, Hudspeth, Jackson, Jeff Davis, Jim Hogg, Jim Wells, Karnes, Kendall,
Kenedy, Kerr, Kimble, Kinney, Kleberg, Lampasas, LaSalle, Lavaca, Lee, Leon,
Limestone, Live Oak, Llano, McCulloch, McLennan, McMullen, Madison, Mason,
Matagorda, Maverick, Medina, Milam, Nueces, Pecos, Presidio, Real, Reeves,
Refugio, Robertson, San Patricio, San Saba, Somervell, Starr, Terrell, Travis,
Uvalde, Val Verde, Victoria, Waller, Washington, Webb, Wharton, Willacy,
Williamson, Wilson, Zapata and Zavala
Houston District Houston, Texas Texas counties: Brazoria, Chambers, Fort Bend,
Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Newton,
Orange, Polk, San Jacinto, Trinity, Tyler and Walker
District Name Headquarters Area Covered
WESTERN REGION San Francisco, California Alaska, Arizona, California,
Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington
and Wyoming
Southwest District Phoenix, Arizona Arizona, Nevada and New Mexico
Rocky Mountain District Denver, Colorado Colorado, Idaho, Montana, Utah and
Wyoming
Northern California District Oakland, California Northern California counties:
Alameda, Alpine, Amador, BuKe, Calaveras, Colusa, Contra Costa, Del Norte, El
Dorado, Glenn, Humboldt, Lake, Lassen, Marin, Mendocino, Modoc, Napa, Nevada,
Placer, Plumas, Sacramento, San Francisco, San Joaquin, San Mateo, Shasta,
Sierra, Siskiyou, Solano, Sonoma, SuKer, Tehama, Trinity, Yolo and Yuba
Central California District San Jose, California Mid-state California counties:
Fresno, Inyo, Kern, Kings, Madera, Mariposa, Merced, Mono, Monterey, San
Benito, San Luis Obispo, Santa Barbara, Santa Clara, Santa Cruz, Stanislaus,
Tulare, Tuolumne and Ventura
Los Angeles District Los Angeles, California County of Los Angeles, except for
that portion served by the Southern California District
Southern California District Laguna Niguel, California Southern California
counties: Imperial, Orange, Riverside, San Bernardino, San Diego, and that
portion of Los Angeles County serviced by the Carson post of duty (the
geographic area covered by 1995 U.S. Postal Service zip codes 90254, 90274,
90277, 90278, 90501, 90502, 90503, 90504, 90505, 90506, 90507, 90508, 90509,
90510, 90701, 90702, 90703, 90704, 90706, 90707, 90710, 90711, 90712, 90713,
90714, 90715, 90716, 90717, 90731, 90732, 90733, 90734, 90744, 90745, 90746,
90747, 90748, 90749, 90801, 90802, 90803, 90804, 90805, 90806, 90808, 90809,
90810, 90813, 90814, 90815, 90822, 90831, 90832, 90833, 90834, 90835, 90840,
90844, 90846, 90853)
Pacific Northwest District Seattle, Washington Alaska, Hawaii, Oregon and
Washington