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Mar 21, 2023 · A good definition of last known address is “The most recent address where a person is known to have lived”. Professional mailers know that what counts as the last known address depends on the data source.
The last known address is generally the address that appears on the taxpayer's most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address.
May 18, 2014 · The Court of Appeal held that service at an address at which the claimant knew the defendant no longer lived could be service at the last known residence. The significant factor here was that it was evidence from the MIB that demonstrated the last known address. The Court observed
The rules in paragraphs (a) and (b) of this section apply for purposes of determining whether all notices, statements, or other documents are mailed to a taxpayer's last known address whenever the term last known address is used in the Internal Revenue Code or the regulations thereunder.
Mar 10, 2020 · The general definition for one’s last known address is the address that was stated on a taxpayer’s last filed tax return unless the taxpayer gives clear and concise written notification of a change in address.
LAST KNOWN ADDRESS definition | Meaning, pronunciation, translations and examples
Apr 19, 2024 · The taxpayer’s last known address is the address that appears on the most recently filed and processed tax return unless the taxpayer has given the IRS clear and concise notification of a...
