Address to write the IRS with an issue

I need to write a detailed letter to address an issue with the IRS what is the best address

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Your federal tax return goes to a different location depending on the state that you live in.  See this list to determine the location for you.  Where to File Paper Tax Returns (irs.gov)

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The IRS has gone insane and they think I owe them $50,000. Help me get them to stop stealing my refunds!

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