Change of address

If you are changing your personal or business address, we want to alert you to the importance of notifying the Internal Revenue Service of your change of address. If you neglect to do so, IRS may send important correspondence (e.g. refunds and notices) to your old address. If for some reason the Post Office fails to forward the IRS correspondence to you, or only forwards it after a lengthy delay, the consequences could be costly. To meet its responsibilities in many cases, IRS doesn't have to prove delivery. All it has to do is send correspondence to your “last known address.” The “I never got it” defense is [...]