When you apply for an employer identification number (EIN) you, or the person applying, needs to provide the “tax responsible party” contact information consisting of a name, phone number and business address. Things change over time. People come and people go. There are numerous reasons to need to update this information. Updating used to be a cumbersome process of writing an old fashioned letter on company letterhead and mailing or faxing it to the IRS and hoping it was processed timely. Recently, the IRS issued new regulations (T.D. 9617) requiring any person assigned an EIN to provide updated contact information. Thankfully the process is somewhat streamlined now with the issuance of Form 8822B (Change of Address or Responsible Party). If you’re presently listed as the tax responsible party for an organization you are no longer affiliated with you should make sure the IRS won’t come calling on you when there’s an issue.
https://www.irs.gov/uac/About-Form-8822B