NOTIFY THE IRS IF YOU MOVE

The IRS has explained how taxpayers must inform, the IRS of a change of address, effective immediately. The IRS uses a taxpayer's address of record for the various notices or documents that are required to be sent to a taxpayer's “last known address.”

The key point is that a notice or document sent to a taxpayer's “last known address” is legally effective even if the taxpayer never receives it.