As we come into the final quarter of 2012 it’s time to pay attention to ensuring that the Internal Revenue Service has the correct address on file for United States taxpayers.

Form 8822 Change of Address is the correct form to file to advise of a change.

It’s especially important so that any correspondence is received in a timely manner, avoiding the progression of the collection process into the advanced stage due to the non-receipt of mail.

Taxpayers receiving any notice commencing with the letters ‘CP’ should be alerted to the fact that there is an issue with their account or tax return.

A CP letter may state, for example, that the IRS has assessed a return differently to what was filed, as per the frequently received Notice CP10.