If you ever have to go to the IRS Offices to see someone in person, do not be fooled. Even though their automated phone system says they are open from 8:30AM to 4:30PM, if you do not arrive before 7AM, and wait outside their office, you will not be seen. The first day we tried to come by to get a ITIN submitted in person, we arrived at 2PM. This was too late. The security guys at the door told us this right away. «They are not seeing anyone else today. Read the sign» It would be nice if they could post this info online, or have their automated phone system inform you that they are done setting appointments for the day. On our second attempt, we arrived at 7:15AM. We waited in line until the office opened at 8:30AM, and we were just behind a couple in line when they put up the sign saying that they would not be seeing anyone else on that day. On our third attempt, we decided to take no chances. We arrived at 4:00AM, waited outside the building in lawn chairs until the building was unlocked at 7AM, then waited at the front of the line until the offices opened at 8:30AM. On that day, we were seen. The IRS Officers seem friendly enough. The security guards are not friendly. Other people in line are friendly.