SECTION 4. PROCEDURES FOR

CHANGE OF ADDRESS

.01 If a taxpayer files a return with new address information, the proper processing of the return will update the taxpayer’s address of record. With the exception of the returns listed in section 4.04, a taxpayer’s address of record will be updated for the name and taxpayer identification number (the employer identification number or the social security number) under which the return is filed.

.02 If a taxpayer no longer wishes the address of record to be the one shown on the most recently filed return, for instance, because the taxpayer moved after the return was filed, clear and concise written notification of a change of address should be sent to the Internal Revenue Service Center serving the taxpayer’s old address or to the Customer Service Division in the local area office. Form 8822 may be used by taxpayers as clear and concise written notification of a change of address pursuant to this revenue procedure.

.03 If, after a joint return is filed, either taxpayer establishes a separate residence, each taxpayer should send clear and concise written notification of a current address to the Service as provided in section 4.02 above.

.04 The Service maintains address records for gift, estate, and generationskipping transfer tax returns (Forms 706, 706–A, 706NA, 709, and 709–A) separate from the address records for individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, 1040–PR, 1040SS, and 1040X). Thus, an individual taxpayer’s notification of a change of address should identify whether any gift, estate, or generation-skipping transfer tax returns are affected by the notification.

.05 If a Service employee contacts a taxpayer in connection with the filing of a

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part 1, § 6212; 301.6212–1.)

Rev. Proc. 2001–18