Don’t use Form 7200 to notify the IRS that you have changed your business mailing address or business location. Enter the address at the top of Form 7200 where you want the IRS to mail the advance refund. If your Form 7200 specifies an address that is different from the last known address we have in our records, we will contact you by letter (at the last known address according to our records) to confirm your address and whether the advance refund should be mailed to the address listed on the Form 7200. We will not process your Form 7200 or change your last known address in our records until we hear back from you.
