SECTION 1. PURPOSE

.01 This revenue procedure explains how a taxpayer is to inform the Internal Revenue Service of a change of address. When so informed, the Service will update the taxpayer’s address of record to the new address. The Service uses the taxpayer’s address of record for the various notices that are required to be sent to a taxpayer’s “last known address” under the Internal Revenue Code and for refunds of overpayments of tax. Rev. Proc. 90–18, 1990–1 C.B. 491, is amplified and superseded by this Revenue Procedure.