It's always been my understanding a taxpayer has the obligation to advise the IRS of a current mailing address, or specifically an address change after the most recently-filed tax return.

The IRS has a long-standing policy that any IRS notices are automatically mailed to the last address they have on file for the tax account. Relying on the Postal Service to forward such mail (and it may even be marked do not forward!) is a risky endeavor.

As for attaching a Form 8822 to a tax return. . .that is just ridiculous! The actual tax return should already bear the correct mailing address. And, as already noted by Rapid Robert, Form 8822 has clearly printed at the top of the form "Do not attach this form to your return."

FE