The notice must be sent to the taxpayer's last known address
What the document says“The notice provided under subparagraph (A) shall-- "(I) be sent to the taxpayer's last known address”
The first of five things the new subparagraph (B)(i) of section 6213(b)(1) of the Internal Revenue Code of 1986 requires of a notice of mathematical or clerical error. The other four follow. The inserted text does not define last known address and does not name who sends the notice.
What the document actually says“The notice provided under subparagraph (A) shall-- "(I) be sent to the taxpayer's last known address”
The letter must go to the last address the tax office has for you.
This is one of five things the letter must do. The others come next.
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