I would guess that half of the IRS client tax dispute matters I handle involve some form of failed notification in the storyline. The most common cause is a failure to record an appropriate change of address.
Changing address with IRS is simple: Complete a form 8822 (8822-B for businesses) and mail it in.
Here are some of the fine points:
- Use certified mail.
- Send the form alone. Do not send it with a tax return.
- Make sure that the post office has been notified on how to forward mail.
- It is not required for individuals who update their address on a subsequent year 1040 form.
- Employment tax notices use a different form.
- Processing may take 6 weeks.
As a procedural issue for my own tax clients, if you notify me of a change of address I usually generate the 8822 at the time that I enter the new address into the tax software.