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The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site
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Here's how you know

https://www.irs.gov/publications/p17
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings

Here's how you know

https://www.irs.gov/instructions/iw7
You may use the ITIN notice you received or send a letter to the IRS using the address under Where To Apply , later

Here's how you know

https://www.irs.gov/node/49746
gov websites use HTTPS A lock () or https:// means you've safely connected to the

Here's how you know

https://www.irs.gov/publications/p519
gov websites use HTTPS A lock () or https:// means you've safely connected to the