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17226Last known addresses & CDP Hearing Notices-Tools from IRM

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  • Barry
    Oct 6, 2009
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      I was reviewing the sections on levy in the Internal Revenue Manual and came across this section that I thought anyone who has been surprised by a levy without having received a Final Notice of Intent to Levy should be interested in. If you get these in .txt I put >>> by the parts I thought you'd be interested in.

      IRM  5.11.1.2.1.1  (03-21-2008)
      Last Known Address

      1. Generally, the last known address is the master file address that posted from the most recently filed and properly processed return. A list of returns that are used to update this address is in Rev. Proc. 2001–18. This revenue procedure also describes how taxpayers can give a new address to the Service.
      2. >>>>A last known address may be obtained or changed by information received from the United States Postal Service National Change of Address (NCOA). As provided in Treas. Reg.§ 301.6213(b)(2), an address obtained from the NCOA database becomes the taxpayer's last known address unless the taxpayer provides clear and concise notification of a change of address (as set out in Rev. Proc. 2001–18) or the Service properly processes a taxpayer's federal income tax return with a different address.
      3. If a third party provides a new address for the taxpayer, this is not the taxpayer's last known address, unless the taxpayer verifies it and requests it be used as such by the Service.
      4. >>>>When a Notice of Intent to Levy and Notice of Your Right to a Hearing (L1058) is mailed to the taxpayer, it must be sent to the last known address. If other addresses have been received from third parties without a change to the official last known address, send a copy of the L1058 and the enclosures to the taxpayer at these other addresses on the same date that the L1058 is sent to the last known address. Use regular mail for the copies sent to other addresses.

      Note:

      >>>>There

      is no need to check for additional taxpayer addresses before sending the L1058, unless there is reason to believe that the last known address is not valid, e.g., mail has already been returned undeliverable, >>>>information gathered during a field call raises doubt that the address is valid, etc. >>>>Checking third party sources that are reasonably available at the office where the case is assigned is a normal part of skip tracing to try to locate the taxpayer. >>>>Try to find a valid address before sending the L1058 to a last known address that is not current.

      Bear's Note: It is my contention that there is always a "reason to believe that the last known address is not valid" and when it comes to your RIGHT to receive a notice they better be attempting to locate you and serve you with it.

      1. If the taxpayer has already been sent an L1058 and another address is found later, do not send an additional L1058 for the same Bal Dues to this new address, as long as the original notice was correctly sent to the address that was the last known address when it was mailed. If another written notice to the taxpayer at this new address is needed, use Letter 3174(CG), New Warning of Enforcement, or 3174-A(CG), New Warning of Enforcement for Joint Filers.

      Example:

      The L1058 was mailed and was returned unclaimed, but it was correctly sent to the taxpayer's last known address. While working the account later, a new address for the taxpayer was found. Attempts to contact the taxpayer at the new address to demand payment are unsuccessful. Letter 3174(CG) or Letter 3174-A(CG) may be sent or left at the new address to try to get the taxpayer to pay the amount owed or to contact the revenue officer.

      1. >>>>>If a mailed L1058 is mistakenly not sent to the last
      known address, issue another L1058 to substitute for the one that was not sent to the last known address. Release any levies that had been served for liabilities included in the improperly mailed L1058. Also see IRM 5.11.2.3, Returning Levied Property to the Taxpayer.

      Bear's Note: Since there is a regulation involved here, it would seem you could make this argument in the Collection Due Process hearing (CDPH) (see free videos on this @ www.irsterminator.com) or to a Technical Compliance Officer in a Notice of Intent to Sue under 26 USC § 7433 (see my Calling Off the Dogs package at www.irslevythumper.com)