Torrential rains closed the building in June, after an estimated 5.5 million gallons of water flooded the basement and sub-basement. The unprecedented flooding caused extensive damage, destroying or heavily damaging electrical equipment and air handlers.

“The reopening of the Headquarters wraps up an unprecedented period for the IRS Headquarters personnel,” announced Commissioner Mark Everson.

He continued:

“I appreciate the efforts of all our employees during this period. In addition, I want to thank the IRS workers, contractors and GSA who repaired the building and ensured its safety for employees. I particularly want to thank GSA for keeping this project on track and meeting the key deadlines so the Headquarters could reopen before the beginning of the January tax season.”

With the reopening of the Internal Revenue Service’s headquarters building, the temporary procedures for submitting certain requests and submissions will no longer be in effect.

As of December 11, taxpayers should make their submissions as they did prior to the flooding.

Beginning on Monday, taxpayers should follow the normal instructions contained in Revenue Procedures 2005-68 and 2006-1 for expedited letter ruling requests for reorganizations and section 355 distributions.