The Internal Revenue Service can send a letter to someone when it comes to humanitarian reasons. For example:

• To notify someone of a serious illness, imminent death, or death of a close relative,
• To search for a person for a medical study to detect and treat medical defects, or
• To notify a person who cannot be otherwise located that he or she is entitled to certain property.
• The Internal Revenue Service will send a letter from an attorney, estate administrator, or other person who directly controls the assets.

For more information and clarification on what may constitute “humanitarian” reasons, you may refer to Internal Revenue Service Manual 1.3, Chapter 11, which can be found under “Other Information Available to the Public.”

If you want the Internal Revenue Service to help you locate a person, place a personal letter addressed to the person in a blank envelope. Include US Internal Revenue Service class postage and do not seal the letter. Place the unsealed letter in another envelope and send it as follows:

Internal Revenue Service Office of Disclosure Operations 1111 Constitution Avenue NW Washington, DC 20224

Policy Statement P-1-187

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

A taxpayer’s address is confidential tax information and may only be disclosed as authorized by the Internal Revenue Code. To assist private individuals and federal, state, and local government agencies in locating a person, the Service may agree to send a letter to such person at the last available address on file with the Service, if their social security number is provided. by the applicant, without disclosing the address to the applicant. Letters will be forwarded under the following conditions, provided such service does not have an adverse effect on Service operations or conflict with previous Service commitments.

Applications from Individuals, Organizations and Corporations – Part 1218

In circumstances where a humanitarian purpose may be served or in extreme emergency situations, the Service may agree to send a letter. The following are some humanitarian or emergency situations in which the Service can provide assistance:

1. A person seeks to find a missing person to convey a message of an urgent or compelling nature, for example, the person would be notified of serious illness, impending death, or the death of a close relative.

2. The health or well-being of several people is involved, such as when recruiting people for a medical study to detect and treat medical defects.

3. A person is trying to notify an individual who cannot otherwise be located that he or she is entitled to certain property. For example, a person may be unaware of their right to assets because a bank, estate administrator, insurance company, or court cannot locate the person. The Service will send a letter from a lawyer or probate administrator or other person who directly controls the assets. In addition, the Service will send a letter from a business locator service acting as an authorized agent for the individuals listed above.

The Service will not send letters in situations where a family member is simply trying to trace their family tree. The Service will not send letters seeking reparation of obligations borne by the applicant.

Under the authority granted by Office of Management and Budget (OMB) Circular No. A-25, the Service may impose a user charge for the letter forwarding service in humanitarian situations. Reimbursement will be made pursuant to a written agreement between the Service and the applicant.

Letter-sending assistance will not be provided if it disrupts the Service’s tax administration efforts or conflicts with the Service’s prior commitments.

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

Research source: The Background Checkepedia [http://www.backgroundnow.com/]