Lawyer told to send W7 form along with 1040 at the below address in MA..

Department of the Treasury
Internal Revenue Service
Andover, MA 05501-0002


I am confused as on W7 form it say send it along with TAX return to

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342


Which one is right...

Normally it is sent to Austin. Why your lawyer wants you to send to MA, you should check with them.

Your lawyer was wrong; send the tax return and W-7 to Austin, Texas at the address you listed.