The Internal Revenue Service may forward a letter to someone when humane reasons are involved. For example:
To notify someone of a serious illness, imminent death, or death of a close relative,
To seek an individual for a medical study to detect and treat medical defects, or
To notify an individual who cannot otherwise be located that he or she is entitled to certain assets.
The Internal Revenue Service will forward a letter from an attorney, estate administrator, or other person who directly controls the assets.
For more information and clarification as to what may constitute "humane" reasons, you may refer to the Internal Revenue Service Handbook 1.3, Chapter 11, which you may find in "Other Information Available to the Public".
If you would like the Internal Revenue Service to help you locate an individual, place a personal letter addressed to the individual in a blank envelope. Include Internal Revenue Service class U.S. postage, and do not seal the letter. Place the unsealed letter in another envelope and address it as follows:
Internal Revenue Service Office of Disclosure Operations1111 Constitution Avenue NW Washington, DC 20224
Policy Statement P-1-187
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.
Research Source: The Background Checkepedia [http://www.backgroundnow.com/]
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