SECTION 2. BACKGROUND

.01 The Code sections listed in section 3.01 of this revenue procedure use the

phrase “last known address.” 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 as well as the notices and documents listed in section 3.01 of this revenue procedure. When a notice or document is sent to a taxpayer’s “last known address,” it is legally effective even if the taxpayer never receives it.

.02 A taxpayer’s “last known address” is defined in Treas. Reg. § 301.6212–2(a) as the address on the taxpayer’s most recently filed and properly processed return, unless the Service has been given clear and concise notification of a different address.

.03 A taxpayer should take appropriate steps to ensure that his or her address is correct in accordance with the addressing standards of the United States Postal Service (USPS) and, when providing the Service with an address, should include all required addressing information, including apartment/suite number, street name and number, city, state, and zip code.