SECTION 3. SCOPE

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

Section 982(c)(1) (formal document request for the production of foreign-based documentation);

Section 6015(e) (notice of final determination regarding spousal relief);

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 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);

May 10, 2010 664 2010–19 I.R.B.