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the tax products branch of the IRS in Washington, D.C. As part
of his job, Mr. Farah supervises the employees who are
responsible for the administration of contracts with private
print vendors (vendors). The IRS contracts with the vendors to
mass produce and mail to taxpayers the tax forms and instructions
booklets such as the one received by petitioner. Pursuant to
these contracts, the taxpayers’ addresses are downloaded from the
IRS’s master file database at Martinsberg, W. Va. This
information is stored on cassettes and sent to the vendors. The
vendors contract with a National Change of Address (NCOA)
licensee which has access to the NCOA file that the U.S. Postal
Service maintains in Memphis, Tennessee. The NCOA licensee
matches the names and addresses from the IRS master file with the
NCOA database. Old addresses are replaced with new addresses
that were submitted to the post office, and they are stored on
the cassette.
Mr. Farah testified that neither the NCOA licensee nor the
vendor notifies the IRS about the changed addresses. The vendors
use the new addresses for the mailing of the tax booklets, and
the new addresses are printed on labels inside the booklets for
the taxpayers’ use in filing their returns. Each label is coded
to reflect that a change of address has occurred. When the IRS
receives a return with a preprinted label reflecting a new
address, it makes the address change in its master file.
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Last modified: May 25, 2011