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Part IV : Items of General Interest

By United States Department of the Treasury

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Book Id: WPLBN0000231608
Format Type: PDF eBook
File Size: 0.0 MB
Reproduction Date: 2006

Title: Part IV : Items of General Interest  
Author: United States Department of the Treasury
Language: English
Subject: Government publications, Tax & accounting series, Internal Revenue Service publication
Collections: Government Library Collection, U.S. Department of the Internal Revenue Service
Publication Date:
Publisher: United States Department of the Treasury, Internal Revenue Service


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Service, I. R. (n.d.). Part IV : Items of General Interest. Retrieved from

Excerpt: This announcement informs the public of a delay in finalizing proposed regulations under 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. 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.


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