According to this IRS webpage, California residents should mail returns without payments to:
Department of Treasury
Internal Revenue Service
Ogden, UT 84201-0002
This includes most Forms 843.
Because you have submitted Form 843 three times over a 3-year period, you might consider contacting the Taxpayer Advocate Service.
The Taxpayer Advocate Service is an independent organization within the IRS and is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights as a taxpayer. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.
TAS can help if you can't resolve your problem with the IRS and:
- Your problem is causing financial difficulties for you, your family, or your business.
- You face (or your business is facing) an immediate threat of adverse action.
- You've tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn't responded by the date promised.
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