Internal Revenue Service As A Genealogical Research Tool

Using The Internal Revenue Service As A Genealogical Research Tool

Believe it or not, the Internal Revenue Service can actually assist people in their genealogical research. When we think of the Internal Revenue Service, we normally think of meeting the terms and deadlines for reporting our income and hope a refund will be forthcoming. Yet through the Internal Revenue Service Disclosure Office, we can get assistance in locating someone. The District's Disclosure Office can give you assistance via policy IRM 1272 (11) (14). This policy will allow Internal Revenue Service personnel to forward certain letters for "humane purposes".

The conditions that define "humane purposes" can be described as follows: 1) A person seeking to find a missing person to convey a message of urgent nature such as medical emergencies, serious illness, imminent death, or the death of a close relative. 2) A person seeking to find a missing relative and utilizing conventional methods failed. As with any governmental agency, how these conditions are defined can vary. What type of situation will define a "humane purpose" will vary due to circumstances.

To request the forms necessary to process your request, you must contact the nearest Internal Revenue Service district office for your region. This information can be found in either of the following reference books available at any branch of the Lee County Library System: 1) United States Government Manual REF. 353 Uni. 2) The Government Directory Of Addresses and Telephone Numbers REF. 353.008 Gov. Whichever Internal Revenue Service branch you write to, be sure to specify DISCLOSURE OFFICE in the mailing address.

You must provide the subject's full name and social security number. If you do not have the social security number, you will need to contact the Social Security Administration to see if they will give you access to this information. Because of confidentiality laws, you will be required to present some form of compelling reason for wanting the information. You might also find it necessary to utilize the Freedom of Information Act to assist you in getting access to the information you need.

The Internal Revenue Service will provide you with the date of the latest tax return filed by the subject of your search, and the address to which the return was sent. If the subject has moved since the time you were given, you will have to do additional research on the county or local level.

Compiled by Bryan L.Mulcahy, Reference Librarian, Ft. Myers-Lee County Library, July 7, 1998