IRS’s Duty to Contact Taxpayer at ‘Last Known Address’

The recent decision in the Georgia case of Music v. U.S. reminds us that IRS has to follow the rules, just as do taxpayers.  Particularly when threatening levy action.  IRS may levy only if it sends the taxpayer notice of its intent at least 30 days prior to the action itself, and sends such notification to the taxpayer’s “last known address.”

In this case, IRS sent repeated notices to the taxpayer’s former Florida address to no avail.  It seems IRS knew the taxpayer’s employer was located in Georgia, and therefore should have been on notice as to where to contact the taxpayer.  And so concluded the Court, which ruled IRS was negligent in sending the repeated notices to the incorrect address.