Hello JA Customer,
There is no one particular address that applies to where you send an appeals letter based on the state where you reside. The letter must be sent to the office and individual who sent you the letter, and this can vary and is not dependent on the state where you reside. A taxpayer who lives in KY or any other state can be audited by any of the IRS offices, so you would have no choice but to contact the IRS to find out which field office is handling this tax matter.
I realize this is not a direct answer to your question, but unfortunately there is no generic answer that applies here. So hopefully you will at least now know that you must contact the IRS to obtain this information.
If this was helpful please press the Accept button.
Thank you JA customer