Last known address is a recurring theme when SNODs are on the program. Mailing to last known address satisfies Section 6212, whether or not the addressee actually receives the SNOD. Misdelivery by USPS is no excuse, and USPS failure to follow a change of address notice is no excuse, provided only that IRS used reasonable diligence in determining the last known address as at date of mailing.

Thus Anthony W. Santiliz Traviza & Marili Rodriguez Ramos, Docket No. 12783-21, filed 10/24/23, are out, despite USPS’ alleged failure to honor the change of address notice AWST says he filed.

STJ Adam B. (“Sport”) Landy tells the story.

“Section 301.6212-2(b)(2)(i) of the Treasury Regulations state that the IRS will update taxpayers’ addresses maintained in IRS records by referring to data accumulated and maintained in the USPS National Change of Address database (the NCOA database). This regulation further states that if the taxpayers’ name and last known address in IRS records match the taxpayers’ name and old mailing address contained in the NCOA database, the new address in the NCOA database is the taxpayers’ last known address, unless the IRS is given clear and concise notification of a different address. If the address maintained in IRS records is updated based on information obtained from the NCOA database, that address will be the taxpayers’ last known address until the taxpayers file and the IRS processes a federal tax return with a different address from the NCOA database, or the taxpayers provide the IRS with clear and concise notification of a change of address. Treas. Reg. § 301.6212-2(b)(2)(ii). The burden is on petitioners to show that the Notice was not sent to their last known address. However, the Commissioner must also exercise reasonable diligence in determining petitioners’ last known address in light of all relevant facts and circumstances at the time the notice of deficiency is mailed.” Order, at p. 4. (Citations omitted)(emphasis by the Court).

Tucked away discreetly at the top of page 14 of the current (2022) Instructions for Form 1040 is a wee paragraph that reads as follows: “If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.”

Form 8822 is online fillable, and comes with easy-to-follow instructions. It even tells the taxpayer “(T)he use of this form is voluntary. However, if you fail to provide the Internal Revenue Service with your current mailing address, you may not receive a notice of deficiency or a notice and demand for tax. Despite the failure to receive such notices, penalties and interest will continue to accrue on the tax deficiencies.” Form 8822, at p. 2.

Takeaway 1- When you file a change of address with USPS, send a completed Form 8822 by certified mail to the address specified in the instructions; keep the certified mail receipt and a copy of the completed Form 8822. And tell ’em Taishoff sent ya.

Takeaway 2- Like much of my advice, those who need it won’t read it, and those who read it don’t need it.