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Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2001-8 · 2026-10-03 edition · updated 2026-10-04 · United States

address” is the address on the most recently filed and properly processed return, unless the Service has been given clear and concise notification of a different address. This definition has since been incorporated into Treas. Reg. § 301.6212–2(a) (effective January 29, 2001).

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▸Contents — Internal Revenue Bulletin 2001-8
Internal Revenue Bulletin 2001-8

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