19391The IRS Has Your Address!
- May 4, 2013
Internal Revenue Manual 188.8.131.52.9.1 (01-25-2008)
1. The IDRS and Master File address is updated when address information becomes available from a tax return processed, a notification of change of address from the taxpayer or by the National Change of Address (NCOA).
The National Change of Address (NCOA) is a United States Postal Service (USPS) database. The IRS accesses the NCOA database to update taxpayer records maintained in the automated Masterfile for the purpose of updating the IRS’s mailing list. The IRS receives a copy of the entire database.
If you did an address change in the Post Office, they have your last known address!!
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