Undelivered Tax Refunds: IRS' Handling of Undelivered Income Tax Refund
Checks (Testimony, 09/26/94, GAO/T-GGD-94-186).

Undelivered income tax refunds are those that the Postal Service returns
to the Department of the Treasury's Regional Finance Centers that issued
them. The Internal Revenue Service (IRS) generally locates most of the
taxpayers who are due these refunds and sends the refunds to them. For
those taxpayers who are not located, IRS credits the refund amount to
each taxpayer's account for future action should the taxpayers contact
IRS about their refund or file a subsequent tax form with a new address.
This testimony focuses on the extent and causes of undeliverable
refunds, IRS' efforts to resolve undeliverable refunds, and IRS'
continuing efforts to reduce undeliverable mail.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  T-GGD-94-186
     TITLE:  Undelivered Tax Refunds: IRS' Handling of Undelivered 
             Income Tax Refund Checks
      DATE:  09/26/94
   SUBJECT:  Tax refunds
             Tax administration
             Mail delivery problems
             Intergovernmental relations
             Check disbursement or control
             Taxpayers
             Tax administration systems
IDENTIFIER:  IRS Tax System Modernization Program
             TSM
             
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