This component of the Letter-Forwarding Program, known as the "Project 753 Computerized Mail-Out Program", is designed to contact large (i.e., more than 50) numbers of missing taxpayers. The following instructions apply to an individual or organization requesting that the IRS forward letters on its behalf to 50 or more individuals.
STEP ONE: The IRS will charge a fee for the use of this service.
STEP TWO: Letters to be forwarded to specific individuals are not included in the initial submission and request for letter forwarding under Project 753. If the Service determines that a submission is appropriate for the letter-forwarding program, the requester will be contacted with further instructions for forwarding letters to specific individuals.
STEP THREE: Such requests should be forwarded to the Letter Forwarding Unit, at the address provided below, and should provide the following information:
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a brief explanation of the need for letter forwarding,
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the number of potential recipients,
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whether the requester has the social security number (SSN) of each individual it wishes to contact on "magnetic media" as specified by the IRS,
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a sample of the letter to be forwarded (no more than 3 pages, front and back, may be used) on the individual's or organization's letterhead and signed by an authorized person,
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an estimate of the value of assets being held by the requester for individuals who cannot currently be contacted, and
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a statement that the requester is aware that IRS will charge a fee for this service.
STEP FOUR: Your sample letter should be general in nature and contain the following statement in its opening paragraph, explaining IRS involvement in the Letter-Forwarding Program (no SSN or participant names should be included on the outgoing letter):
"In accordance with current policy, the Internal Revenue Service (IRS) has agreed to forward this letter because we do not have your current address. The IRS has not disclosed your address or any other tax information and has no involvement in the matter aside from forwarding the letter. Your response to this letter is completely voluntary."
STEP FIVE: The Letter Forwarding Unit will coordinate the request for letter forwarding with the Information Systems (IS) office of IRS via a Request for Information Services. Under Policy Statement P-1-187, the Office of Governmental Liaison and Disclosure and IS are authorized to enter into contractual agreements with private individuals, organizations, or corporations for reimbursable letter forwarding services. Requests involving 50 or more potential recipients, including multiple requests from a single entity that can reasonably be aggregated to meet the 50 recipient threshold, will be processed under Project 753, Computerized Mailout Program. Project 753 programs run monthly, with input data due at the beginning of one month, address information extracted, and letters mailed out the following month. Generally, it will take 90 days from the Service’s acknowledgement of the request before the mailout can be performed. The charge for Project 753 requests is subject to change but currently is approximately $1,750.00 plus $.50 per record. A more precise cost estimate will be given upon request. Actual costs will be billed on completion of the mailout.
STEP SIX: The IS function will review the request and determine if and when assistance can be provided. Contractual arrangements with the requester will be handled by IS. That function will provide the requester with a cost estimate, specifications for submitting the names and SSNs of the recipients, and an estimated timetable for the various letter forwarding functions. IS also will require that the submitter be able to provide the appropriate SSNs on "IBM 3490 Compatible cartridges," 3.5 inch computer disks, or such other "magnetic media" as it deems appropriate for the project.
STEP SEVEN: Any third party individual or organization requesting the use of the IRS Letter-Forwarding Program on behalf of another party that is actually holding assets for a missing taxpayer must:
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state, in its cover letter to the IRS that it is acting on behalf of that other party, and
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must present convincing documentation that he or she is acting as the authorized agent of an individual seeking to notify individuals who cannot otherwise be located that they are entitled to certain assets. In the case of a commercial locator service, written documentation must be provided by the service establishing it as the agent of the person controlling the assets (e.g., a letter from the controller of the assets to the IRS, delegating authority to the entity, or a copy of the letter from the controller of the assets to the commercial locator service engaging its services). However, no documentation is necessary when the letter to be forwarded contains instructions to the intended recipient to contact the controller of the assets directly.
STEP EIGHT-A: Sample Letter to the IRS
Date:
Internal Revenue Service
Letter Forwarding Program Office
To Whom It May Concern:
Please use this letter as the application of [insert company name] to have letters forwarded to certain former employees under Project 753, Computerized Mail-Out Program. In accordance with the Department of Treasury memorandum pertaining to this program, the following items are enclosed:
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A brief explanation of the need for letter forwarding.
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The approximate number of recipients that the company is attempting to locate in order to complete a distribution of retirement funds.
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A statement that the Company can provide the appropriate social security numbers in electronic form and [insert name of company official] will provide the appropriate format for computer disc when our request has been accepted.
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A statement that the Company is aware that there is a fee for this service.
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A sample of the letter to recipients, on requester’s letterhead, signed, general in nature and containing the Service’s disclaimer language.
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A statement of the approximate value of the retirement funds to be distributed.
Please give me a call on [insert telephone number] when you have had a chance to review our request.
Thank you for your assistance.
Sincerely,
XXXX (Authorized Signor)
XXXX (Address)
enclosures
STEP EIGHT-B: Sample Letter to Missing Participant
(On Company Letterhead)
Date:
RE: [Insert Name of Plan]
Dear Plan Participant:
In accordance with current policy, the Internal Revenue Service (IRS) has agreed to forward this letter because we do not have your current address. The IRS has not disclosed your address or any other tax information and has no involvement in this matter aside from forwarding this letter. Your response to this letter is completely voluntary.
The [Insert Plan Name] would like to provide you with the retirement benefits that you earned while employed at [Insert Company Name]. However, over the years, the Plan’s records have not been updated with your current address.
Please contact our office, either by mail or phone, so we can send you election forms to begin distribution of your benefit to you.
Telephone Number to Call: (xxx) xxx-xxxx
Where to Write:
Company Name
Address
City, State, Zip Code
Attn: Name of Company Official
Sincerely,
XXXXX (Authorized Signor)
XXXXX (Address)
STEP EIGHT-C: Sample Letter to Missing Participant
(On Company Letterhead)
Date:
Dear Plan Participant:
In accordance with current policy, the Internal Revenue Service (IRS) has agreed to forward this letter because we do not have your current address. The IRS has not disclosed your address or any other tax information and has no involvement in this matter aside from forwarding this letter. Your response to this letter is completely voluntary.
This letter is about money remaining in your [Insert Plan Name] account.
I am writing you because I need you to contact me about your [Insert Plan Name] account, which is still being held by the Plan trustee. You have money remaining in your account.
Since checks that have been sent to you have not been cashed or have been returned and we have not heard from you in response to several letters that we have sent, we believe that you have not received those letters.
Please contact our office, either by mail or phone, so we can send you election forms to begin the distribution of your account. If we do not hear from you, we will have no alternative but to turn your money over to a government agency and it is possible that these monies will eventually be forfeited.
Telephone Number to Call: (xxx) xxx-xxxx
Where to Write:
Company Name
Address
City, State, Zip Code
Attn: Name of Company Official
Sincerely,
XXXXX (Authorized Signor)
XXXXX (Address)
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