En esta noticia
When a taxpayer changes address, they should notify the Internal Revenue Service (IRS) as soon as possible because the agency sends notices, payment demands and tax debt notices to the last address on file.
If someone has an outstanding tax debt and does not respond to the agency’s notices on time, the IRS may launch different actions, including levies on property, bank accounts or income.
Why must the IRS be told about address changes?
The IRS recommends reporting any change of address to make sure tax notices and refund checks reach the taxpayer. The agency uses the last address on file to send bills, debt notices and official communications.
That means if someone moves and does not update their information, they could miss that they have a balance due, that they need to submit additional documents or that a collection action has been initiated against them.
The IRS also warns that address change requests can take up to 45 days to process.
How can the personal information on file with the IRS be updated?
The agency offers several ways to report an address change:
- Form 8822: used to update the mailing address of individuals.
- Form 8822-B: used to report a change of address or responsible party for a business.
- Tax return: if the move happens before the next return is filed, the new address can be included.
- In writing: a signed notice can be sent with the full name, old address and new address, as well as the corresponding SSN, ITIN or EIN.
- By phone: it is also possible to report the change directly to the IRS, after identity verification.
What does the IRS do when it decides to carry out a levy?
Before carrying out a levy, the IRS must meet several requirements:
- Determine the amount of tax owed and send a bill or Notice and Demand for Payment.
- Confirm that the taxpayer has not paid or resolved the debt.
- Send a Final Notice of Intent to Levy and Notice of Your Right to a Hearing at least 30 days before taking the action.
- Give advance notice that it may contact third parties to determine or collect the tax debt.
Once the process begins, the IRS may levy wages and commissions, bank accounts, income and financial assets, rental income, automobiles, boats and homes.
What happens if you do not respond to the Final Notice of Intent to Levy?
If the taxpayer does not respond, does not pay the debt or does not reach an agreement with the agency, the IRS may proceed with the levy once the legal deadline to respond to the notice has passed.
The final notice also explains the right to request a collection due process hearing before the IRS Independent Office of Appeals.
To exercise that right, you generally have 30 days from the date of the notice to file a request using Form 12153. During that process, the taxpayer can discuss payment options and, under certain conditions, challenge the debt.