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Title›Note:

Undelivered Letter 4281C

Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence · 2026-10-03 edition · updated 2026-10-04 · United States

Undeliverable procedures must be followed. See IRM 21.3.3.4.11, Undelivered Mail (Accounts Management), for research procedures for undeliverable mail.

If a new address is found, address an envelope with the new address and mail the undeliverable Letter 4281C to the new address.

If a new address is not found, treat Letter 4281C as classified waste.

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▸Contents — Internal Revenue Manual Part 10. Security, Privacy, Assurance and Artificial Intelligence

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