Third-party address information is not enough to establish a taxpayer's last known address

Plain-English summary

Chief Counsel's Office advice addressed how the IRS should determine a taxpayer's last known address when issuing a notice of deficiency. It stated that the Service should not rely on address information from a third party's return. Under the cited regulation, address information provided by a taxpayer to a payor or another government agency is not, by itself, clear and concise notice of a different address.

Ruling snapshot

• Question: Can the IRS rely on third-party return information to determine a taxpayer's last known address?
• Outcome: Advice given.
• Key authorities: IRC § 6212; Treas. Reg. § 301.6212-2(b)(2); 26 U.S.C. § 6110(k)(3)

Full text (IRS public release)

ID: CCA_2011072517330803 Number: 201145016
Release Date: 11/10/2011
Office: --------------
UILC: 6212.00-00

From: --------------------
Sent: Monday, July 25, 2011 5:33:09 PM
To: ---------------------
Cc:
Subject: RE: Last known address

It looks like I never responded to this email. I’m guessing that we must have discussed this over the phone at the time. But, if for some reason we didn’t, and you still need this, the Service should not rely on third party return information to determine a last known address. See Treas. Reg. § 301.6212-2(b)(2) (“…change of address information that a taxpayer provides to a third party, such as a payor or another government agency, is not clear and concise notification of a different address…”)

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