California: Internal Revenue Service, PO Box 802501, Cincinnati, OH 45280-2501.
All Philadelphia residents, even those who live in the City a portion of the calendar year, are required to file the School Income Tax return and failure to do so can subject one to substantial fines and other penalties.
All complaints are filed by the First Filing Unit, 1339 Chestnut Street, Philadelphia, PA 19107. Mail your complaint to this address. Include a self-address stamped envelope with your filing, to receive your filed complaint, pertinent forms and hearing information.