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Undeliverable Mail

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Undeliverable mail is any mail sent to the taxpayer that has been returned to the IRS because of an incorrect address. Every day, clerical needs to process all undeliverable mail that has been returned to USRC. If the returned mail did not originally come from USRC, it is treated as a Reroute, see IRM 21.8.4.3.2.5.2, Reroutes. Otherwise screen the case.

Screen the Case - Use any identifying information to look up the taxpayer in the USRC 6166 Database. Return the mail to the TE with a screen print, and a note that the mail was returned undeliverable, and the proper address needs to be researched.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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