P-1-187 – Forwarding Letters for Private Individuals, Organizations or Corporations and Federal, State and Local Government Agencies Without Disclosure of Address – Part-1218 Chapter 0 (Approved 4-20-84)

A taxpayer’s address is confidential tax information and can be disclosed only as authorized by the Internal Revenue Code.  To be of assistance to private persons and Federal, state and local government agencies in locating an individual, the Service may agree to forward a letter to such individual at the latest address available in Service records, if his/her social security number is furnished by the requester, without disclosing the address to the requester.  Letters will be forwarded under the following conditions provided such service will not have an adverse affect on Service operations or conflict with prior Service commitments.

Requests from Private Individuals, Organizations and Corporations – Part-1218

In circumstances where a humane purpose may be served or in extreme emergency situations, the Service may agree to forward a letter.  Following are some humane or emergency situations in which the Service may provide assistance:

1. A person is seeking to find a missing person to convey a message of an urgent or compelling nature, e.g., the individual would be notified of the serious illness, imminent death, or death of a close relative.
2. The health or well being of a number of persons is involved, such as where persons are being sought for medical study to detect and treat medical defects.
3. A person is seeking to notify an individual who cannot otherwise be located that he or she is entitled to certain assets.  For example, an individual may be unaware of entitlement to assets because a bank, estate administrator, insurance company or court cannot locate the individual.  The Service will forward a letter from an attorney or estate administrator or other person who directly controls the assets.  In addition, the Service will forward a letter from a commercial locator service which is acting as the authorized agent of the previously mentioned persons.

The Service will not forward letters in situations where a family member is simply attempting to trace his/her family tree.  Nor will the Service forward letters which seek reparation for obligations due the requester.

Under the authority provided by the Office of Management and Budget (OMB) Circular No. A-25, the Service may impose a user charge for letter forwarding service in humane situations.  Reimbursement will be provided for under a written agreement between the Service and the requester.

Letter forwarding assistance will not be furnished if it would disrupt the Service’s tax administration efforts or conflict with prior Service commitments.

Service personnel may screen communications submitted for forwarding to ensure that the contents are consistent with the above authorized purposes.

Request from Federal Agencies – Part-1218

31 U.S.C. 686 authorizes a Federal agency to perform services within its capabilities for another Federal agency on a reimbursable basis.  Consistent with the statute, the Service may agree to forward letters for another Federal agency under a written agreement providing for reimbursement.  This service will not be provided if it would disrupt our tax administration functions or conflict with prior Service commitments.

Requests from State and Local Governments – Part-1218

The Service is authorized to provide reimbursable services to state and local government units under the authority of the Intergovernmental Cooperation Act of 1968, and OMB Circular No. A-97.  Upon approval by the Office of Management and Budget, the Service will forward letters for a state or local government unit unless such service would disrupt our tax administration functions or conflict with prior Service commitments.  Reimbursement from state and local agencies may be waived under conditions specified in OMB Circular No. A-25.

Authority to Provide Service to Private Individuals, Organizations or Corporations and Federal, State, and Local Government Agencies and Departments on a Reimbursable Basis – Part-1218

The Director, Office of Disclosure, and Director, Internal Management Systems Division are authorized to enter into contractual agreements with private individuals, organizations or corporations and Federal, state and local government officials for reimbursable services under the terms of this policy.

Use of Magnetic Media – Part-1218

Private individuals, organizations or corporations and Federal, state and local government agencies which have contracted with the Service for letter forwarding may be required to submit the names and identification numbers of the recipients in magnetic format in accordance with Service specifications.

Notification of Addressee That Address Has Not Been Released to the Requester – Part-1218

Any person to whom a letter is forwarded will be advised that his/her address has not been disclosed, and that the Service has no interest in the matter other than forwarding the letter on behalf of the requester.

Disposition of Letters Received for Forwarding Will Not Be Disclosed – Part-1218

To divulge the disposition of a letter submitted for forwarding would indicate whether the taxpayer filed a return.  This information, i.e., fact of filing, constitutes return information subject to disclosure restrictions of the Code; therefore, the Service will not confirm whether or not a letter to a specific individual has been forwarded, or forwarded but returned as undeliverable.

Any communications which are not forwarded, or are forwarded but returned by the postal service as undeliverable, will be destroyed.  The requester will not be notified of their disposition.