The U.S. Postal Service have come to a new licensing agreement that will enable taxpayers who move after filing their returns to receive future correspondence from the IRS in a more timely fashion.
Under this agreement, the IRS will use the Postal Service's National Change of Address (NCOA) database to update the addresses in its own Master File of taxpayer data. This address-updating process should also provide quicker resolution of undelivered refund problems. Generally, taxpayers give written notification of a new address when they file a tax return or send Form 8822, "Change of Address," to the IRS. The IRS also accepts a verbal notification if an IRS employee has contacted a taxpayer about his or her account. To prevent unauthorized changes, the IRS does not accept new addresses from taxpayer-initiated calls.
The IRS will generally use the most recent address given by the taxpayer -- to the IRS or to the Postal Service -- as the taxpayer's last known address.