Caution:

Be sure to follow all third-party procedures in Treasury Regulation 301.7602-2. See IRM 25.27.1, Third Party Contacts.

If the organization is a subordinate of a group ruling, contact the parent of the group ruling for the names and addresses of officers and trustees, and review the reported financial data.

Contact the state agency that processes the records of incorporation. Obtain the names and addresses of the statutory agent or officers listed on the Articles of Incorporation.

Contact the state agency that processes charitable registration or charitable solicitation information sheets and applications for liquor or gaming licenses. Obtain the names and addresses of the statutory agent or officers listed on these information sheets, liquor or gaming licensees.

Request the determination file containing the original application for exemption Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, or Form 1024 from the EO Determinations Record Unit in Cincinnati. Provide the name, address and EIN for the organization in the request.

Contact the Post Office for a current address using Form 4759, Address Information Request - Postal Tracer.

Although not required in TE/GE, you can use Form 1900-B, Unlocatable Taxpayer Checksheet, as a worksheet.

If you can’t locate an authorized contact after following the applicable procedures above, send initial contact letters by certified mail to the organization’s last known address and the last known address of officers, as reported to the state or to the Service, whichever was most recently reported.

Put a due date on the letters, such as 30 days after the date of the letter.

Refer to Exhibit 4.70.14-17, EO Unable-to-Locate Scenario Guidance Table, for closing procedures depending on the outcome of your attempts to locate.