SECTION 3. BACKGROUND

.01 The Code sections listed in section 2.01 of this revenue procedure use the phrase “last known address.” The intended purpose of the phrase “last known address” can be found in the legislative history of a predecessor to section 6212(b) of the Code, which provides that the purpose of imposing a last known address standard was to relieve the Service of the obviously impossible task of keeping an up-to-date record of taxpayers’ addresses. H.R. Rep. No. 2, 70th Cong., 1st Sess. 22 (1927), 1939–1 (Part 2) C.B. 384, 399. .02 The meaning of the phrase “last known address” is important, and taxpayers should be aware of their need to update their address with the Service in order to receive refunds of tax and the notices listed in section 2.01 of this revenue procedure. When such a notice is sent to a taxpayer’s “last known address,” the notice is legally effective even if the taxpayer never receives it.

.03 The Tax Court in Abeles v. Commissioner, 91 T.C. 1019 (1988), acq., 1989–2 C.B. 1 , held that “last known

Section 6303(a) (notice and demand for tax);

Section 6320(a)(2)(C) (notice and opportunity for hearing upon filing of notice of lien);

Section 6325(f)(2)(A) (notice of revocation of certificate of release or nonattachment of a lien);

Section 6330(a)(2)(C) (notice and opportunity for hearing before levy);

Section 6331(d)(2)(C) (notice of intention to levy);

Section 6332(b)(1) (copy of notice of levy with respect to a life insurance or endowment contract);

February 20, 2001 708 2001–8 I.R.B.

return or an adjustment in the taxpayer’s account, the taxpayer may provide clear and concise written notification as provided in section 4.02 above or oral notification of a change of address to the Service employee who initiated the contact. What constitutes “clear and concise notification” is defined in section 5 below.

.06 A taxpayer should notify the USPS facility serving the taxpayer’s old address of the taxpayer’s new address so that mail from the Service can be forwarded to the new address. The Service may also update a taxpayer’s address of record based on a new address that the taxpayer provides the USPS that is retained in USPS’s NCOA database. See Treas. Reg. § 301.6212–2 (effective January 29, 2001). Taxpayers are nonetheless advised to notify the Service directly of a change of address to ensure a timely and accurate update of the Service’s address of record for the taxpayer.