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I filed Income Tax at the IRS in Plantation, FL for the past 5 years. People in those places are very courteous and knowledgeable. Their services are very organized as you can go by appointment - which you do not have to wait - or on the first-come first-served basis but people do not have to wait for too long. This time I will be going to the Perimeter Pkwy office. Before I used the IRS office, I always had to pay $40.00 even though I did not have to pay Income Tax.