a-00-49.pdf

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# Part IV - Items of General Interest

# Delay in finalizing proposed regulations regarding last known address

Announcement 2000-49

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.