Sorry, I don't follow this conversation very well. Personally, I've never had to bother worrying about it the last 17 years myself. The last time I sent a 7162 to Wilkes-Barr I used the physical address, not the PO Box. If it means anything, I did get confirmation on the tracking that it was received. I didn't bother to use tracking this year, but nothing I've sent has ever failed to be received. My (friend's) problem is that somehow she doesn't get correspondence and her payments were once terminated for no reason. Apparently, different SS batches are handled by different offices and a few of them aren't competent or honest. I was told that Manila will confirm if it's been received and if not send a new 7162, but I wasn't able to get through on the phone (too busy) and my email to request such was also acknowledged but told it would not be read by a human or answered. Could call again, but have to have the other person present. Think I won't bother because I'd already sent three copies of hers, one each to Wilkes-Barr PO Box, the Wilkes-Barr physical address and also Manila FBU email. Seems like I've gone far beyond what's reasonable and little chance her form hasn't registered so think I'll quit trying to confirm it.