Ezel / IRS Rulings / 200950038

CCA 200950038: third-party address information generally does not change last known address

Number
200950038
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
ADMINISTRATION: Procedures
Topics
Income and deductions
Code sections
§ 6212
Ruling dated
November 24, 2009
Publicly released
December 11, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

This Chief Counsel Advice discusses whether information from a taxpayer's latest information-return document or a signed state return can change the taxpayer's last known address. It states that, under Treas. Reg. § 301.6212-2(b), information obtained from a third party, including a payor or another government agency, generally is not clear and concise notification of a different address. The stated exception is when the Service learns of the change through the National Change of Address system. The memorandum distinguishes sending an “Are you there” letter to a third-party address from formally changing the taxpayer's last known address.

Ruling snapshot

  • Question: Can an address obtained from a payor or another government agency generally change a taxpayer's last known address?
  • Outcome: Advice given
  • Key authorities: Treas. Reg. § 301.6212-2(b)

Full text (IRS public release)

ID: CCA_2009112412401154 Number: 200950038
Release Date: 12/11/2009
Office: ----------------------------
UILC: 01.07.00-00

From: ----------------------
Sent: Tuesday, November 24, 2009 12:40:15 PM
To: ----------------------
Cc: ----------------------------------------------------------------------- Subject: RE: Question regarding Taxpayer's last know address - can we use latest IRP doc or filed signed State Return to change address?

--------

I distinctly remember that we discussed this on the phone after you had sent the e-mail. We discussed that under Treas. Reg. 301.6212-2 (b), except in situations where the Service learns of a taxpayer's change of address through the NCOA, information obtained from a third party (specifically, a payor or another government agency) is not clear and concise notification of a different address for purposes of determining a taxpayer's last known address. The Regulation is very specific about this. That is not to say that "Are you there letters" could not be sent to that third party obtained address, but for purposes of changing what is known as a taxpayer's last known address, third party information cannot be used, other than in the NCOA situation.

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