The Internal Revenue Service will construct a new facility to house 540 employees in northwest Ogden in time for occupancy by November 1989, a spokesman confirmed.

A 55,000-square-foot Collections Branch of the Compliance Division of IRS will be built to accommodate a 3 percent annual employment increase at the IRS Ogden Service Center that has made working space scarce.No new jobs will be created as a direct result of the addition. The Ogden Service Center processes income tax returns from 14 states.

Currently, IRS is spread throughout Ogden, including its main complex on west 12th Street, a new facility across the street from the main complex, a building at Defense Depot Ogden and an operation at the former Burton Walker building on 24th Street and Lincoln Avenue.

The Burton Walker building was leased by IRS two years ago because of cramped space in the main facility, said Ogden IRS spokesman Max Poppleton. IRS peak employment will increase from 5,800 this year to 6,300 in 1989, Poppleton said.

The General Services Administration in Denver is now seeking bids for the construction.

The new one-level center will require about four acres for the building and 450 parking stalls. It must be within the Ogden city limits between 12th Street on the north to I-15 on the west to 2700 South and east to Jefferson Avenue.