Why You Should Notify the IRS If You Decide to Move
Taxpayers lose their “the IRS should have known we changed our address” argument. The U.S. Tax Court has ruled that the IRS properly mailed a deficiency notice to a married couple’s last known address. The taxpayers didn’t live at that address at the time the deficiency notice was mailed and argued that the IRS Appeals Officer should have known that they didn’t live there. The court ruled that the taxpayers didn’t meet the “updated by clear and concise notification of a different address” requirement and, therefore, the notice was properly sent to their last known address (Chapman, TC Memo 2019-110).
If you move, you can notify the IRS by filing Form 8822, “Change of Address.”