Effective Date
(d) Effective Date(1) In general. Except as provided in paragraph (d)(2) of this section, this section is effective on January 29, 2001. (2) Individual moves in the case of joint filers. In the case of taxpayers who file joint returns under section 6013, if the NCOA database contains change of address information for only one spouse, paragraphs (b)(2) and (3) of this section will not apply to notices, statements, and other documents mailed before the processing of the taxpayers' 2000 joint return.