EO Unable to Locate Cases

Before closing a case as unable to locate, follow the procedures outlined below for locating the t/p.

If you can’t make contact, research public records about the dissolution of the organization.

If you are unable to locate the t/p, or the initial contact letter is returned by the Post Office as undeliverable:

Inspect any correspondence in the case file for any change of address noted by the U.S. Postal Service.

Review the case file for possible sources of information that may lead to the t/p's whereabouts.

Check to see if the organization has a website.

Check the current address via IDRS research. Extract the latest address from the most recent return posted to master file.

Use Accurint™ to find the current address and telephone number for the organization, officer, director, or trustee.

Check telephone and city directories for names and addresses of officers, directors, or trustees and the organization.

Check Internet resources for possible leads.

Request the most recently filed return to identify the current officers or power of attorney (POA).

Follow these additional steps if the preceding steps are unsuccessful:

Contact third parties such as current or former employees or return preparers.