Does the IRS Have Your Current Address?

September 24, 2013

Authored by: Keith Kehrer

It is critical that the IRS records reflect your organization’s current address.  In a recent letter ruling, PLR 201338054, the IRS revoked exempt status of an organization that failed to respond to a letter or sign for the certified mail informing the organization that it had been selected for audit.  The IRS cited the Code provisions under Sections 6001 and 6033 that reqauire a tax-exempt organization to maintain records and make such records available to the IRS for inspection. 

While it is not clear whether the organization in the ruling failed to respond because the letters were sent to a prior address, in my experience I am aware of situations where that was the case.  Indeed, I suspect many of the small charities that lost tax-exempt status for failure to file the Form 990-N for three years were sent notices from the IRS regarding the filing obligation to a prior address and the organizations never received such notices.   Therefore, in connection with any change of address, it is important to ensure that the IRS (as well as any state agenicies with respect to which the organization is registered) is notified of the change.   The IRS may be informed of an address change by filing IRS Form 8822-B and/or by noting the address change on the next filed Form 990 if such Form is filed shortly after a change of address (I generally recommend both).