The IRS will only use one address whether it's mailing or residence. The IRS sends correspondence to the address on record. The address on record is what is on the latest filed tax return unless after that return is filed the address is changed with a a change of address form 8822 or written or oral statement is submitted to change the address.
Either a Power of Attorney or the form 2848 can be used by an authorized representative to change an address.
Click here for the ways to change an address.
Once a new tax return is filed the address on that tax return will be used. So once you change the address on record then each return filed after that needs to have the address you want on record.
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