Premise: Our work at IRS was done at the Wage and Investment Division in IRS' headquarters in Washington, D.C., and at the Accounts Management, Submissions Processing, and Compliance branches at the Ogden, UT, Service Center.

Hypothesis: The Accounts Management, Submissions Processing, and Compliance is based out of Utah and has relatively new offices, while the Wage and Investment Division in IRS' main facilities are in an older building in D.C.
Relation: neutral