<P> The IRS has its headquarters in Washington, D.C., and does most of its computer programming in Maryland . It currently operates five submission processing centers which process returns sent by mail and returns filed electronically via E-file . Different types of returns are processed at the various centers with some centers processing individual returns and others processing business returns . </P> <P> Originally there were ten submission processing centers across the country . In the early 2000s the IRS closed five centers: Andover, MA; Holtsville, NY; Philadelphia, PA; Atlanta, GA; and Memphis, TN . This currently leaves five centers processing returns: Austin, TX; Covington, KY; Fresno, CA; Kansas City, MO; and Ogden, UT . In October 2016 the IRS announced that three more centers will close over a six - year period: Covington, KY in 2019; Fresno, CA in 2021; and Austin, TX in 2024 . This will leave Kansas City, MO and Ogden, UT as the final two submission processing centers after 2024 . </P> <P> The IRS also operates three computer centers around the country (in Detroit, Michigan; Martinsburg, West Virginia; and Memphis, Tennessee). </P> <P> There have been 47 previous commissioners of Internal Revenue and 26 acting commissioners since the agency was created in 1862 . </P>

When does the fiscal year for the us government began and end