When the IRS mails a Notice of Levy to APO and FPO addresses, who is it served directly to?

The correct answer is that the Notice of Levy mailed to APO (Army Post Office) and FPO (Fleet Post Office) addresses is served directly to the Director, DFAS Cleveland Center. This is because the Defense Finance and Accounting Service (DFAS) is responsible for the financial management of military personnel, including the handling of payroll and garnishments. When the IRS issues a Notice of Levy for individuals stationed at military installations or deployed to areas served by APO and FPO, it is directed to the DFAS Cleveland Center, which manages these matters on behalf of the military.

Other roles, such as the Finance Officer, Commander of Operations, or Base Commanding Officer, typically do not have direct administrative authority or responsibility for handling IRS levies. The management and processing of such financial documents fall under the purview of DFAS, which is specifically designated to deal with IRS levies impacting service members' pay and financial records. This ensures that the notice is handled accurately and efficiently, while also maintaining the integrity of the individual's financial obligations.