By By MARY-ALLISON LANCASTER – Managing editor
The Internal Revenue Service is seeking 994 Alabama taxpayers whose income tax refund checks could not be delivered in 2005. In Escambia County, Ala., there are 10 taxpayers who have not received their checks. Checks totaling just over $772,000 can be reissued as soon as these taxpayers correct or update their addresses with the IRS. 
The average amount owed to each taxpayer in Alabama is $777.
The &#8220Where's My Refund?” feature on the IRS.gov Web site provides taxpayers with information about their refunds. To use it, taxpayers enter their Social Security number, filing status (such as single or married filing jointly) and the refund amount shown on their 2004 tax return.  &#8220Where's My Refund?” will then show the status of a refund and, in some cases, provide instructions to resolve potential account issues. 
Those who do not have access to the Internet and think they may be missing a refund should first check their records or contact their tax preparer, then call the IRS toll-free assistance line at 1-800-829-1040 to update their address. Residents in Brewton include Donald W. and Sheryl A. White and Gene J. and Nora Frazier. Residents in Atmore include Amanda M. Condrey, Arnell W. Lewis, Frederick E. and Sharlett C. Peevy, Angela D. Singleton and Anna R. Vickery. Residents in Flomaton include Randal S. and Jamie S. Creamer, Morris and Eleanor Stacey and Timothy K. Turner.
In the case of Gulf Coast residents affected by Hurricane Katrina, the IRS will expedite research into the status of undelivered payments and issue a refund check when the original is outstanding. The IRS advises hurricane victims who had been expecting a refund check but did not receive one to contact the IRS on the special toll-free Katrina disaster line at 1-866-562-5227.
To put an end to undelivered refunds, taxpayers can join more than 52 million individuals this year who took advantage of Direct Deposit and received their refunds directly into a personal checking or savings account. Direct Deposit, which also guards against theft or lost refund checks, is available for filers of both paper and electronic returns.