What If the IRS Has an Old Address?
You might wonder what happens if the IRS sends the notice to an outdated address. Legally, the IRS is required to send the notice to your last known address. According to Treasury regulations, your last known address is typically the one listed on your most recently filed and properly processed tax return unless you’ve provided the IRS with clear and concise notification of a new address.
How to Update Your Address with the IRS
To ensure the IRS has your correct address, file Form 8822 (“Change of Address”). This simple form allows you to update your address officially. Be sure to:
- 1. Check the box corresponding to your taxpayer type (e.g., individual for Form 1040 filers).
- 2. Provide all requested information.
- 3. Sign and date the form (spouses must also sign if filing jointly).
- 4. Submit the form to the appropriate IRS address listed in the instructions.
What Happens If You Don’t Update Your Address?
If the IRS sends a levy notice to an outdated address because you failed to notify them of your move, the levy is still considered valid. It’s your responsibility to ensure the IRS has your correct address. On the other hand, if you’ve updated your address and the IRS sends the notice to the wrong place, you may have grounds to contest the levy.
The IRS Has to Notify You Before They Levy!
Before the IRS can start taking your property, garnishing your wages, or issuing a bank levy, they are legally required to give you sufficient notice. This is not just courtesy—it’s a legal requirement under the tax code. Here’s what you need to know:
IRS Levy Notices: What to Expect
The IRS must provide advance notice before initiating a levy. One common example is the LT11 notice, formally titled “Notice of Intent to Levy and Your Right to a Collection Due Process Hearing.” This notice informs you of the IRS’s intention to levy and your right to request a hearing.
Delivery of Levy Notices
According to the tax code, levy notices must be delivered by one of the following methods:
- In person.
- Left at your dwelling or usual place of business.
- Sent via certified or registered mail to your last known address.
The notice must be delivered at least 30 days before the levy takes effect. This 30-day window gives you the opportunity to negotiate with the IRS or take other action to prevent the levy.
Take Action During the 30-Day Notice Period
The 30-day period after receiving a notice is your chance to act. Here are some options:
- Request a Collection Due Process (CDP) Hearing: This allows you to challenge the levy and explore alternatives like an installment agreement or Offer in Compromise.
- Negotiate with the IRS: Work out a payment plan or other resolution to prevent the levy.
Author:
Rylee Holwager, Social Media Manager
Rylee Holwager graduated from California State University, Northridge in 2022 with a bachelor’s degree in journalism and a minor in communications. She has loved nothing more than telling stories and providing the people with what they need to know. Her career is only in the early stages, but she has already held titles such as marketing administrator, staff writer, social media editor, freelance UGC creator and now social media manager. Here at Choice Tax Relief she is excited to come to work every day to bridge the gap between confused taxpayers and complicated tax concepts.
