Researching Undeliverable Notices

Research ENMOD, NAMEE or FINDED for PN and AP address changes. Use the new address, if present.

Use the address on the yellow Post Office Forwarding Label if it is different from the notice address.

Use the address on the 3 x 5 card from the Files Function if a more current address was not found and the notice has an original DLN.

Use the following procedures if a more current address is not found:

Use local procedures to send the notice to the Files function to be attached to the return.

Input CC STAUP 51 for no cycles to issue a Taxpayer Delinquent Account (TDA) to the Collection function and suspend all Collection procedures.