SECTION 1. PURPOSE

.01 This revenue procedure explains how the Internal Revenue Service is informed 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 documents 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 Proc. 2001–18, 2001–1 C.B. 708, is superseded by this Revenue Procedure.