I live in NYS and filed a 1040X April 2011. I got a rejection letter from PO Box 400, Holtsville NY in November 2011. I made the correction they wanted and mailed it to Holtsville. I just got another rejection letter from Philadelphia. I have made the correction they requested, but don't know if just "Philadelphia" is an adequate address, or even correct. (When I called a few months ago to ask where my refund was, they said no one there understood it and it was being sent to another office; presumably Holtsville to Philadelphia.)
So, any idea where I send the corrected 1040X? I would call, but that means being put on hold for 90 minutes, only to get someone who doesn't know.
It is simply carrying back $2,300 of FTC, but is turning into a real adventure.