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May
1999
If you are planning on moving, it is In connection with your upcoming move, I thought it advisable to alert you to the importance of notifying the Internal Revenue Service of your change of address. If you neglect to do so, IRS may send important notices to your old address. The Post Office may then fail to forward them to you or only forward them after a lengthy delay. In some cases, the consequences can be costly. For example, if IRS is sending you a notice of a tax deficiency, it will send it to your old address and you may never receive it. After 90 days, you will lose the right to contest the matter in the Tax Court. (You can still wage the battle in Federal district court, but you will have to pay the tax first, and there may be other tactical disadvantages.) Also, of course, if you do owe tax and are delayed in learning about it, the penalties and interest costs will increase. In order to meet its responsibilities in many cases, the IRS does not actually have to find you to give notice. All it has to do is send a notice to your 'last known address.' This is the case when it sends out a 'notice and demand' for tax, a notice of intent to levy, a notice of seizure and sale of your property, and notices of tax deficiencies. Your defense of 'I never got notice' is lost if IRS properly sent the notice to your old address. Once you file a tax return showing your new address, IRS will make the change itself but only after the return is processed (generally on July 16 for a return filed before June 1). To be safe, you should notify IRS of the change directly. If you would like a copy of Form 8822, which you can use to notify IRS of the change, please call us. To make the change with respect to your income tax returns, just check off Box 1, and fill in the information requested in Part 1. Be sure to sign the form and send it to the IRS Center where you filed your return for your old address. Please feel free to call if we can be of assistance. Please call us if you would like to discuss the details of your particular circumstances.
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