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IRS DELAYS FINALIZATION OF REGS ON LAST KNOWN ADDRESS.

APR. 21, 2000

Announcement 2000-49; 2000-1 C.B. 998

DATED APR. 21, 2000
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    For a summary of REG-104939-99, see Tax Notes, Nov. 29, 1999, p. 1144;

    for the full text, see Doc 1999-37163 (6 original pages), 1999 TNT

    228-5, or H&D, Nov. 22, 1999, p. 2272.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    deficiencies, notice of, last known address
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-11697 (1 original page)
  • Tax Analysts Electronic Citation
    2000 TNT 79-5
Citations: Announcement 2000-49; 2000-1 C.B. 998

Announcement 2000-49

[1] This announcement informs the public of a delay in finalizing proposed regulations under section 6212(b) of the Internal Revenue Code regarding a taxpayer's last known address published in the Federal Register (64 FR 63768) on November 22, 1999. When finalized, the regulations will modify the definition of "last known address" to include an address obtained from the United States Postal Service National Change of Address database (NCOA database). The regulations were proposed to be effective May 1, 2000.

[2] However, all steps necessary to implement the regulations will not be completed by May 1, 2000. Therefore, the Internal Revenue Service will not begin using the NCOA database to update a taxpayer's last known address on May 1, 2000. Final regulations will not be effective until all the necessary steps are taken to implement the regulations.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    For a summary of REG-104939-99, see Tax Notes, Nov. 29, 1999, p. 1144;

    for the full text, see Doc 1999-37163 (6 original pages), 1999 TNT

    228-5, or H&D, Nov. 22, 1999, p. 2272.
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    deficiencies, notice of, last known address
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-11697 (1 original page)
  • Tax Analysts Electronic Citation
    2000 TNT 79-5
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