According to Kafka & Cavanaugh, Litigation of Federal Civil Tax Controversies, Paragraph 17.02, regarding service of process of Summons and Complaint in refund suit in U.S. District Court:
"In a district court proceeding, the clerk of the court will issue a summons immediately on the filing of a complaint. Fed. R. Civ. P. 4(a). The taxpayer-plaintiff must serve a copy of the complaint and the summons on the United States. This is done by serving copies on: (1) the United States attorney for the district in which the action is brought, either by hand-delivery or by registered or certified mail; (2) the Attorney General of the United States at Washington, D.C., either by registered or certified mail; and (3) the Service District Director who was responsible for considering the tax return and/or refund claim in controversy, either by registered or certified mail. Id. 4(d)(4). See Mahoney v. United States, 73 AFTR2d 94-1296 (ED La. 1994) (dismissal for insufficiency of process where Attorney General served by regular mail); Bernard v. IRS, 92-1 USTC ¶ 50,148, 69 AFTR2d 92-515 (ND Fla. 1991) (dismissal under Fed. R. Civ. P. 12(b)(5) for insufficiency of process where no service on Attorney General or United States Attorney). Ploetz v. United States, 2011-1 USTC (CCH) ¶ 50,244 (D. Minn. 2011) (dismissal for failure to properly serve either the Attorney General or the appropriate United States attorney). Proof of service, in the form of an affidavit by the serving person, must be filed with the court. Fed. R. Civ. P. 4(g). Service of a complaint need not be made immediately after the complaint is filed, but must be made within 120 days after the filing date. Id. 4(j). See Bates Mfg. Co. v. United States, 303 US 567 (1938)."
How can you figure out the name and address of the IRS District Director who was responsible for considering the tax return and/or refund claim in controversy?