The IRS reported in a November press release that it was looking for 115,478 taxpayers owed approximately $110 million in tax refunds. The taxpayers' refund checks had been returned to the IRS as undeliverable.

The number of taxpayers with undeliverable refunds rose by about 21 percent last year, from 95,746 in 2006. The average amount of the undeliverable refund checks was around $953.

Refund checks are sent to the last known addresses of taxpayers. Checks are usually returned when taxpayers fail to notify the IRS or the U.S. Postal Service of address changes.

You can check on the status of your refund or update your address by using the IRS' online tool, "Where's My Refund," available at www.irs.gov. The IRS also maintains a toll-free telephone version of "Where's My Refund?" at 1-800-829-1954.

Taxpayers also can make sure that their correct addresses are available to the IRS by filing form 8822, "Change of Address," downloadable at www.irs.gov, or available by calling 1-800-829-3676.

Taxpayers may wish to consider using Direct Deposit as an additional way to prevent refund checks from being returned as undeliverable. Direct Deposit also protects checks from being lost or stolen. The IRS' service is available to both paper and electronic tax return filers.

You can sign up for the direct deposit service on your tax return.

For more information, see "IRS Has $110 Million in Refund Checks Looking for a Home," available at www.irs.gov.

Opinions expressed solely are those of the writer. Joseph Pellicciotti is a lawyer, professor and associate vice chancellor at Indiana University Northwest.