IRS Disclosure processes requests from private individuals, organizations and corporations and from federal, state and local government agencies to forward letters to federal taxpayers without disclosing tax return information to the requester. The criteria include: Circumstances where a humane purpose may be served Extreme emergency situations Examples include searches for missing persons: To convey information about the serious illness, imminent death, or death of a close relative To advise people about medical issues for their own health or well being This service is limited to extreme emergencies or situations where a humane purpose is served pursuant to Revenue Procedure 2012-35 and Policy Statement 11-96. Under the revenue procedure, the Service will no longer provide letter-forwarding services to locate a taxpayer that may be owed assets from an individual, company, or organization. Forwarding Letters to 49 or Fewer Individuals Forwarding Letters to 50 or More Individuals Mail all requests for letter-forwarding to: Internal Revenue Service GLDS Support Services (GSS) Letter Forwarding Stop 93A Post Office Box 621506 Atlanta, GA 30362