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<classification authority="sudocs">GA 1.13:T-GGD-94-186</classification>
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 <subject>Tax refunds</subject>
 <subject>Tax administration</subject>
 <subject>Mail delivery problems</subject>
 <subject>Intergovernmental relations</subject>
 <subject>Check disbursement or control</subject>
 <subject>Taxpayers</subject>
 <subject>Tax administration systems</subject>
 <identifier>IRS Tax System Modernization Program</identifier>
 <identifier>TSM</identifier>
 <type>Testimony</type>
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<titleInfo>
 <title>Undelivered Tax Refunds: IRS&apos; Handling of Undelivered Income Tax Refund Checks</title>
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<abstract>Undelivered income tax refunds are those that the Postal Service returns
to the Department of the Treasury&apos;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&apos;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&apos; efforts to resolve undeliverable refunds, and IRS&apos;
continuing efforts to reduce undeliverable mail.</abstract>
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<note>Testimony</note>
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 <searchTitle>GAO/T-GGD-94-186; Undelivered Tax Refunds: IRS&apos; Handling of Undelivered Income Tax Refund Checks;
            </searchTitle>
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<subject>
 <topic>Tax refunds</topic>
 <topic>Tax administration</topic>
 <topic>Mail delivery problems</topic>
 <topic>Intergovernmental relations</topic>
 <topic>Check disbursement or control</topic>
 <topic>Taxpayers</topic>
 <topic>Tax administration systems</topic>
 <topic>IRS Tax System Modernization Program</topic>
 <topic>TSM</topic>
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