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The address obtained from the NCOA database under paragraph (b)(2)(i) of this section is the taxpayer's last known address until one of the following events occurs— (A) The taxpayer files and the IRS properly processes a Federal tax return with an address different from the address obtained from the NCOA database; or
Mar 21, 2023 · Mar 21 2023 4 minute read. A good definition of last known address is “The most recent address where a person is known to have lived”. Professional mailers know that what counts as the last known address depends on the data source. Official databases, like the USPS National Change of Address file (NCOA) often contain more current address ...
Mar 10, 2020 · The meaning of the phrase “last known address” is significant, because the legal validity of a notice or document sent by the Internal Revenue Service to the taxpayer, hinges on whether it was sent to a taxpayer’s last known address. Therefore, a taxpayer should take the appropriate measures to ensure that their current mailing address is ...
2 .02 A taxpayer’s “last known address” is defined in Treas. Reg. § 301.6212-2(a) as the address on the taxpayer’s most recently filed and properly processed return, unless the Service has been given clear and concise notification of a different address. .03 A taxpayer should take appropriate steps to ensure that his or her address is ...
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- The IRS’s Obligation Is to Send Notices
- When It Really Matters
- A More Common Problem
- The Takeaway
The phrase “last known address” refers to the most recent address that the IRS has on record for a taxpayer, either through the taxpayer’s most recently filed tax return or through a separate notification provided by the taxpayer. This address is considered the last known address until the taxpayer updates it with the IRS. In the context of IRS not...
The last known address rule comes up in assessment cases, i.e., audits, and collection cases. In assessment cases, the IRS is obligated to notify the taxpayer of proposed changes to their IRS accounts. This includes sending a notice of deficiencyto the taxpayer, for example. The notice of deficiency gives the taxpayer 90 days to file a petition wit...
The issue of the IRS relying on a taxpayer’s last known address has become more prevalent in recent years due to the increasing mobility of taxpayers. With the rise of frequent relocation and may even move out of the U.S., it has become increasingly difficult for taxpayers to update their address with the IRS each time they move, as required by IRS...
Despite the challenges, it is important for taxpayers to keep their address updated with the IRS to ensure that they receive important notices and alerts related to their taxes. While the current rules work in favor of the IRS, taxpayers who fail to keep their address updated may face difficulties when it comes to their tax obligations. Therefore, ...
Apr 17, 2024 · When the IRS issues a Notice of Deficiency (NOD), I.R.C. Sections 6212(a) and (b)(1) require that the NOD be sent to the taxpayer’s "last known address" by certified or registered mail. The taxpayer’s last known address is the address that appears on the most recently filed and processed tax return unless the taxpayer has given the IRS clear and concise notification of a different address ...
provisions require the IRS to send notices to taxpayers at their “last known address.” Rev. Proc. 2010-16, 2010-19 I.R.B. 664, explaining how the IRS is informed of a change of address, identifies 20 IRC sections that require notices and documents to be sent to the taxpayer’s “last known address.” 4 . Mulder v. Comm’r
