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TREAS/IRS RIN: 1545-BP60 Publication ID: Fall 2022 
Title: Definition of Last Known Address 

This proposed revision to existing regulations changes the procedures that the IRS uses to update the last known address of business taxpayers (i.e., taxpayers whose accounts are maintained in the Business Master File system). The revised regulation would prohibit the IRS from updating a business taxpayer’s last known address without clear and concise notification of the change of address from the business taxpayer.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301.6212-2 (Revision)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6212(b)(1)   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2023 
Additional Information: REG-125703-19 (NPRM) Drafter attorney: Christopher Valvardi (202) 317-5231 Reviewer attorney: Melissa Avrutine (202) 317-5470 Treasury attorney: Jarrett Jacinto (202) 997-5410 CC:PA:07
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BN38 
Agency Contact:
Christopher Valvardi
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5516,
Washington, DC 20224
Phone:202 317-5231
Fax:855 591-7870