Procedures Used by the Internal Revenue Service To Provide Taxpayers With Refunds Not Initially Delivered by the Postal Service

Internal Revenue Service (IRS) procedures are generally adequate for providing undelivered refunds to taxpayers who file income tax returns in the year following the one in which the refunds were undelivered. However, IRS needs to take action to deliver unclaimed tax refunds to some taxpayers who may not file tax returns in succeeding years.