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Last known address.

Proposed regulations (REG-104939-99) define "last known address" for purposes of mailing deficiency and other notices, statements and documents to a taxpayer's last known address. The definition is consistent with Barbara Abeles, 91 TC 1019 (1988), acq.; a last known address would be the address that appears on the taxpayer's most recently filed and properly processed Federal tax return, unless the IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws.  is given clear and concise notification of a different address.

In the absence of a more recent address, the proposed rules would permit the IRS to use as a last known address one obtained from the U.S. Postal Service The U.S. Postal Service (USPS) processes and delivers mail to individuals and businesses within the United States. The service seeks to improve its performance through the development of efficient mail-handling systems and operates its own planning and engineering programs.  (USPS (1) (Uninterruptible Switching Power Supply) A power supply for a computer that contains its own battery and uninterruptible power supply (UPS) circuitry. See power supply and UPS. ).The IRS could also consult a third-party source for the taxpayer's most current address.

Beginning in May 2000, the IRS will refer to the USPS's National Change of Address (NCOA NCOA National Change Of Address (USPS)
NCOA National Council On the Aging
NCOA Nuclear Receptor Coactivator
NCOA National Corvette Owners Association
NCoA New Care-Of Address
NCOA Non-Commissioned Officer Academy
) database to obtain a last known address. Prop. Regs. Sec. 301.6212-2 would apply to other notices, statements and documents mailed by the IRS to a taxpayer's last known address under the Code or regulations.

The computerized computerized

adapted for analysis, storage and retrieval on a computer.

computerized axial tomography
see computed tomography.
 NCOA database obtains change-of-address information from USPS Form 3575, Official Mail Forwarding Post offices and other mail service providers typically offer a mail forwarding service to redirect mail destined for one location to another — usually for a given period of time.  Change of Address Form. Such address changes are retained for 36 months. The Martinsburg Computing computing - computer  Center would access the database annually to update all taxpayer address records maintained in the IRS's automated au·to·mate  
v. au·to·mat·ed, au·to·mat·ing, au·to·mates
1. To convert to automatic operation: automate a factory.

 master file. Due to IRS system limits, if taxpayers file jointly, but the NCOA database contains change-of-address information for only one spouse, the earliest that this rule would apply is January 2001. Forthcoming guidance will indicate when this rule will apply to joint filers.

Beginning in May 2000, the IRS would be required to access the database to determine whether a taxpayer submitted Form 3575 with a more recent address before mailing correspondence to him. If he subsequently files a return with an address other than that listed on Form 3575, the last known address would be the address on the later filed and properly processed return. Similarly, if the taxpayer submits a Form 8822, Change of Address, or other clear and concise notification of an address change to the IRS after submitting Form 3575, the last known address will be the address on the Form 8822 or on such notification.

Comments on the proposed regulations can be submitted until Feb. 22, 2000, to:
PO Box 7604
Ben Franklin Station
Room 5226
Washington, DC 20044

or on the Web at tax_regs/regslist.html.
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Title Annotation:IRS proposed regulations
Author:Laffie, Lesli S.
Publication:The Tax Adviser
Geographic Code:1USA
Date:Jan 1, 2000
Previous Article:S Shareholders Not Entitled to Increase Bases by Guarantee of Corporate Debt.
Next Article:1999 federal income tax rates.

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