February 23, 2011
IT IS YOUR OBLIGATION TO KEEP IRS INFORMED OF YOUR CURRENT ADDRESS
Many US expats who have moved abroad call us after learning of tax liens and other IRS change, letters, etc and state they never received them. They want to use that as an excuse for their failure to respond or to get additional taxes, penalties and interest abated. That does not work.
It is your obligation as a US Taxpayer to keep the IRS Informed of your current mailing address. If you do not, you are solely responsible for any adverse consequences, not the IRS. If the mail delivery is poor in the country you plan to live, it is best to use a friend or relative's address in the US so you are certain you will receive all IRS communications.