Last Known Address On IRS File

Posted on July 24, 2014

Has the IRS issued a Notice of Deficiency in your name?

Have you moved since you filed your tax return for last year? If yes, please read on.

If the IRS disagrees with a position taken on your tax return or if you have not filed a tax return, the IRS can issue a Notice of Deficiency.

The IRS is required to send the Notice of Deficiency to you at your “last known address.”

Under current law, your “last known address” is the address listed on your most recently filed tax return or the address listed on a Form 8822, Change of Address. The problem is that most people do not think to file a Change of Address form with the IRS. So, if the IRS sends a Notice of Deficiency to your “last known address” even if you do not live there, it is treated as a legally sufficient notice under the law. This is true even if you never received the Notice of Deficiency.

If you do not file a Petition in the United States Tax Court within the 90 day period on the Notice of Deficiency, the Tax Court cannot hear your case. If you have received a Notice of Deficiency or have moved since you filed last year’s tax return, call us, we can help.