The Internal Revenue Service Taxpayer Assistance Center in downtown San Diego occupies Suite 1247 at 880 Front Street, serving as one of two TACs in San Diego County alongside the San Marcos location. The office handles account inquiries, payment-arrangement negotiations, and ITIN applications — the same tax-complexity tier that leads small-business owners to seek mentorship from SCORE before filing. Visits require a scheduled appointment through the national TAC referral line, with over-the-phone translation available for non-English-speaking taxpayers in multiple languages. Services cover Form W-7 processing for Individual Taxpayer Identification Numbers, penalty and fee inquiries, and identity-verification procedures requiring two forms of government-issued identification. Taxpayers facing IRS collections, liens, or audit disputes at the Front Street TAC often require representation from a tax attorney, a need served by downtown practices such as Dallo Law Group. The center's most procedurally complex service is ITIN adjudication, which requires in-person document review of foreign-issued passports, national identification cards, and supporting tax returns — a process unavailable through the IRS's online filing systems.