SECTION 9. DRAFTING

INFORMATION

The principal author of this revenue procedure is Meghan Mahaney of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact Meghan Mahaney at (202) 622–7950 (not a toll-free call).

processing period which begins the day after the date on which the taxpayer submits a new address as described in section 5.04(2) below. (5) Clear and concise oral notification of a change of address will be considered properly processed after a 45-day processing period which begins the day after the date of the communication to the Service employee.

(6) When the processing of address change information on a particular return will require a processing time in excess of 45 days, such as in section 5.02 (2), the taxpayer may provide clear and concise written, electronic, or oral notification of a change of address to the Service in accordance with sections 5.02 (3), 5.02 (4), or 5.02 (5) above.

.03 Address on Return. The “address on return” is the address information shown in the upper portion of the front page of the return. When a taxpayer files an electronic return, the address information entered by the taxpayer as part of the return will be used to update the taxpayer’s address of record.

.04 Clear and Concise Notification. Clear and concise notification may be written, electronic, or oral as defined below.

(1) Clear and Concise Written Notification.

(a) Clear and concise written notification is a written statement signed by the taxpayer and mailed to an appropriate Service address informing the Service that the taxpayer wishes the address of record changed to a new address. In addition to the new address, this notification must contain the taxpayer’s full name and old address as well as the taxpayer’s social security number, individual taxpayer identification number, or employer identification number. Filers of a joint return should provide both names, social security numbers, and signatures. Individuals who have changed their last name should provide the last name shown on the most recently filed return and the new last name. In all cases, clear and concise written notification must be specific as to a change of address. Thus, a new address reflected in the letterhead of taxpayer correspondence will not by it

self serve to change a taxpayer’s address of record.

(b) Correspondence sent by the Service that solicits or requires a response by the taxpayer that is returned to the Service by the taxpayer with corrections marked on the taxpayer’s address information will constitute clear and concise written notification of a change of address.

(c) Additionally, Form 8822, Change of Address, can be used by taxpayers to provide clear and concise written notification of a change of address pursuant to this revenue procedure.

(2) Clear and Concise Electronic Notification.

(a) Clear and concise electronic notification is new address information submitted by the taxpayer through one of the secure applications found on the Service’s website, located at www.irs.gov . A “secure application” is one that requires the taxpayer to verify the taxpayer’s identity before accessing the application. Other forms of electronic notification, such as electronic mail sent to a Service email address, do not meet the definition of clear and concise notification.

(b) In addition to the new address, the taxpayer’s social security number, individual taxpayer identification number, or employer identification number must be provided, as well as any additional information requested by the specific application.

(c) The information must be entered on the Service’s secure application in the space provided and electronically submitted to the Service.

(3) Clear and Concise Oral Notification.

Clear and concise oral notification is a statement made by a taxpayer in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, the taxpayer must provide the taxpayer’s full name and old address as well as the taxpayer’s social security number, individual taxpayer identification number, or employer identification number. The Service employee must follow established procedures to verify the taxpayer’s identity. The Service employee also will in

2010–19 I.R.B. 667 May 10, 2010