SECTION 2. SCOPE

.01 This revenue procedure applies to notices that are required to be sent to a taxpayer’s “last known address” under the following sections of the Code:

Section 982(c)(1) (formal document request for the production of foreignbased documentation);

Section 6110(f)(3)(B) (notification of disclosure proceedings);

Section 6110(f)(4)(B) (notification of disclosure proceedings);

Section 6212(b) (notice of deficiency); Section 6245(b)(1) (notice of partnership adjustment for electing large partnerships);

Section 6335(a) and (b) (notices of seizure and sale);

Section 6901(g) (notice of liability in transferee cases);

Section 7603(b)(1) (summons by mail to third-party record keeper); and

Section 7609(a)(2) (notice of thirdparty summons).

.02 The Service generally will use the address on the most recently filed and properly processed return as the address of record for all the notices set forth in section 2.01 above. However, the Service may update the taxpayer’s address of record by using United States Postal Service’s (USPS) National Change of Address database (NCOA database) in accordance with Treas. Reg. § 301.6212–2 (effective January 29, 2001). If a taxpayer wishes to change the address of record, the taxpayer must give clear and concise notification as provided by this revenue procedure. The terms “return,” “properly processed,” “address on return,” and “clear and concise notification” are defined in section 5 below.