16 J. Tax Prac. & Proc. 33 (2014-2015)
The Last Known Address: A Joint Effort between the IRS and the U.S. Postal Service

handle is hein.journals/jtaxpp16 and id is 101 raw text is: 












































LARRYJONES is a Partner in the Dallas
office of Townsend & Jones, L.L.P., and
focuses his practice on tax controversy
matters. He is also Director of the SMU
Dedman School of Law Tax Clinic and
teaches FederalTax Procedure at the law
school. Larry can be reached at larry@
tjtax[aw.com.
RACHEL MULTER MICHALEWICZ is
a student attorney at SMU Dedman
School of Law and Chief Counsel in the
Tax Clinic.


The Last Known Address:

Ajoint Effort Between

the IRS and the

U.S. Postal Service


By LarryJones and Rachel Multer Michalewicz


Larry Jones and Rachel Mu[ter Micha[ewicz

analyze the doctrine of clear and concise

notification of a change in address as been

developed by the Tax Court.





Introduction

Certain notices that inform taxpayers of important statutory rights are required
by the Internal Revenue Code (the Code) to be sent to the taxpayer's last
known address.' Reg. 301.6212-2(a) defines last known address as the address
that appears on the taxpayer's most recently filed and properly processed Federal
tax return, unless the Internal Revenue Service (IRS) is given clear and concise
notification of a different address.
  According to Reg. 301.6212-2(b)(1), address information about a taxpayer from a
third party is not a clear and concise notification of a different address. The regulation
provides an exception for addresses obtained from the U.S. Postal Service (USPS).
  Using the USPS's National Change of Address (NCOA) database, the IRS is
able to update a taxpayer's address in certain circumstances.2 The IRS is provided
with weekly updates of changed addresses from the NCOA database. In the
IRS's records of an individual taxpayer, an address updated through the NCOA
database is given a unique Document Locator Number (DLN) of XX-2-63-995-
99999-Y3 Using this, a practitioner can determine if a taxpayer's address records
were updated through the NCOA database.
  The IRS compares the taxpayer's address information in their records with the
records in the NCOA database.4 If the taxpayer's name and last known address

                           -2014 L. JONES AND R. MULTER MICHALEWICZ


APRIL-MAY 2014

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