I'm not sure what Amazon is doing, but the IRS Matching program accepts only 4 fields of data:
1) Name (or business name)
2) TIN (meaning the 9 digit EIN, SSN or ITIN)
3) TIN Type (a numerical value indicatiing which of the 3 types (EIN, SSN or ITIN) is being submitted.
4) An optional field for the company submitting the data to include an account or file number.
The IRS Matching responses are as follows:
0 = TIN and Name combination matches IRS records.
1 = TIN was missing or TIN not 9-digit numeric .
2 = TIN entered is not currently issued.
3 = TIN and Name combination does not match IRS records.
4 = Invalid TIN Matching request (i.e., contains alphas, special characters)
5 = Duplicate TIN Matching request.
6 = TIN and Name combination matches IRS SSN records.
7 = TIN and Name combination matches IRS EIN records.
8 = TIN and Name combination matches IRS SSN and EIN records.
There is nothing I can find ANYWHERE about the IRS verifying addresses. In fact, the IRS is prohibited by law from giving out any taxpayer data. All they can do is return a match code, as above.
That is not to say that Amazon's TIN matching service provider cannot use public record databases to try to verify the addresses, but that is NOT a part of the IRS program.
If anyone has any different information, I'd really like a heads up WITH a link to the source.
The URL for the IRS publication regarding the TIN Matching program (PDF FILE) is:
http://www.irs.gov/pub/irs-pdf/p2108a.pdf