1. Introduction: What is Form 15106?

IRS Form 15106, officially titled Request for Updated Taxpayer Information, is an administrative locator inquiry form published by the Internal Revenue Service (IRS). It is governed by the Small Business/Self-Employed (SB/SE) Collection Division, primarily utilized by the Automated Collection System (ACS) and local field collection operations.

Unlike standard tax returns used to report income or pay taxes, Form 15106 is a locator questionnaire sent to third parties—such as relatives, neighbors, landlords, former employers, or the U.S. Postal Service—enclosed with Notice LP64, Notice LP61, or Notice LP47. When the IRS is attempting to collect unpaid taxes or secure unfiled tax returns from an individual whose mail has been returned as undeliverable, Form 15106 is used to gather current contact and residential information.

2. Purpose of the Form: Why Does Form 15106 Exist?

When a taxpayer moves without updating their address with the IRS, statutory tax notices, audit findings, and collection letters often bounce back to the government as undeliverable. Before taking drastic collection actions—such as issuing bank levies, garnishing wages, or filing federal tax liens—the IRS is required by law to make reasonable efforts to contact the taxpayer.

Under Internal Revenue Code Section 7602(c), the IRS is authorized to contact third parties who may know the whereabouts of a delinquent taxpayer. Form 15106 serves as a standardized tool to facilitate this process:

Locating Missing Taxpayers: It provides a structured form for people who know the taxpayer to report their current residential address, phone number, and employer.
Clearing Outdated IRS Records: If the taxpayer moved without a forwarding address or no longer associates with the recipient, Form 15106 allows third parties to notify the IRS so unwanted mailings stop.
Verifying Postal Records: It serves as an official verification tool for postmasters and postal carriers to confirm forwarding addresses or note that an address does not exist.

3. Who Needs to File This Form?

Form 15106 is an inquiry-driven document that you only complete if you receive an official locator notice from the IRS. You should complete and return Form 15106 if:

You received IRS Notice LP64, Notice LP61, or Notice LP47 stating that the IRS needs your help in locating a taxpayer you may know.
You are a current or former landlord, employer, neighbor, or family member who has updated contact details for the individual named on the notice.
You received IRS mail intended for someone who does not live at your address and you want to notify the IRS to update their records.
You are a postal carrier or station manager completing the official post office verification section.

4. Who Is Exempt / Not Required to File?

Because Form 15106 is an informational inquiry about another person, many individuals have no obligation to handle it:

Taxpayers Who Did Not Receive an LP Notice: Everyday citizens managing their own personal taxes never file Form 15106.
The Delinquent Taxpayer Themselves: Taxpayers updating their own address do not use Form 15106; they file Form 8822 (Change of Address) instead.
Recipients Who Prefer to Call: If you receive Notice LP64, you are not required to complete the paper form if you call the telephone number listed on the notice to provide the information verbally.
Third Parties with No Information: While returning the form helps the IRS stop mailing you, third parties who truly do not know the person face no legal penalties if they do not respond.

5. When to File: Deadlines and Frequency

Form 15106 is an event-based response document rather than an annual recurring filing. It carries a short response window specified on the accompanying notice.

If you receive Notice LP64, the IRS requests that you respond within 10 calendar days from the date printed on the notice. If you receive Notice LP61, the IRS requests a response within 30 calendar days. Responding promptly ensures the IRS updates its databases quickly and prevents revenue officers or automated systems from sending follow-up inquiry letters to your home or business.

6. Where and How to File

The IRS provides multiple flexible methods for third parties to respond to Form 15106 without needing complex tax software:

Online Submission Portal: The IRS maintains an online Form 15106 application on its official website. Recipients can verify their notice type (LP47, LP61, or LP64), enter their Case Reference Number, and submit updated contact details digitally.
Submission by Mail: Complete the paper form, attach the detachable stub from your notice, and mail it using the postage-paid return envelope provided with your letter.
Mailing Address: If the return envelope is missing, mail Form 15106 to the designated IRS address as per instructions printed in the top corner of your LP notice (typically an Automated Collection System campus in Cincinnati, Fresno, Kansas City, or Philadelphia).
Telephone Response: You can call the direct toll-free customer service number printed on your notice to provide the taxpayer’s updated address or confirm that you do not know them.

7. Step-by-Step Instructions to Fill Form 15106

Form 15106 is a straightforward, single-page questionnaire. It captures the identity of the taxpayer under inquiry, the respondent’s relationship, and any updated contact details. The table below outlines each section of the form.

Section	Field / Topic	Required Information & Instructions
Notice Details	IRS Correspondence	Confirm receipt of Notice LP47, LP61, or LP64 and identify the issuing IRS campus location.
Taxpayer Info	Case Reference	Taxpayer legal name, Case Reference Number (from the letter), and last known address.
Respondent Type	Who is Completing	Indicate whether the form is completed by a Third Party or the U.S. Postal Service.
Postal Status	Post Office Only	Delivered to new address, not known at address, moved with no forwarding, or no such address.
Updated Info	New Contact Details	Current street address, city, state, ZIP code, home/work/cell phone numbers, and employer name.
Other Details	Additional Notes	Explanations such as date deceased, moved out of state, or “I do not know this individual.”
Signatures	Contact Information	Name of person completing the form, daytime telephone number, signature, and date.

Part 1: Notice and Case Reference Information

Look at the top left corner of the notice you received to identify which IRS office sent the correspondence (such as Cincinnati, OH; Fresno, CA; or Kansas City, MO). Enter the taxpayer’s full legal name and their official Case Reference Number. The reference number is printed on your notice and typically begins with a two-digit prefix (such as 01, 02, or 03).

Part 2: Identifying Who Is Completing the Form

Indicate whether you are completing the form as a Third Party (neighbor, relative, landlord, former employer) or if the form is being completed as official Post Office Information. If you are a postal worker, complete the postal checkbox indicating whether the individual is unknown, moved without a forwarding address, or has mail delivered to a new street address.

Part 3: Providing Updated Taxpayer Information

If you have current contact details for the taxpayer, complete the updated information fields:

New Address: Enter their current physical street address, apartment number, city, state, and ZIP code.
Telephone Numbers: Provide their current home phone, mobile phone, or work phone number if known.
Employment Details: Enter the name of their current employer, the company’s address, and the taxpayer’s job title or occupation.

Part 4: Explanations and Other Information

Use the explanation section to provide relevant context that can assist the IRS or stop future mailings. For example, you can write: “The taxpayer moved out of this rental property two years ago and left no forwarding address,” or “I purchased this home three years ago and have no relationship with this individual,” or report that the individual is deceased.

Part 5: Signature and Contact Information

Print your full legal name, provide your direct daytime telephone number, and sign and date the form. Providing your contact details allows IRS technicians to verify your response if they have clarifying questions.

8. Required Documents and Information Needed Before Filling

Before completing Form 15106, gather the following items:

The original Notice LP64, LP61, or LP47 received from the IRS.
The assigned IRS Case Reference Number printed on your notice.
The taxpayer’s current residential address, phone number, or employer details (if you have them).
A pen with black or blue ink if completing the paper form.

9. Common Mistakes to Avoid

Receiving IRS correspondence about another person can cause unnecessary stress. Avoid these frequent mistakes:

Assuming You Owe Taxes: Many people panic when they see an IRS letter, assuming they are being audited. Notice LP64 and Form 15106 are third-party inquiries; the IRS is simply asking for locator assistance regarding someone else.
Throwing the Notice Away: If the taxpayer does not live at your address, discarding the letter without responding means the IRS will continue to send inquiry letters to your home. Submitting Form 15106 confirming the person is unknown stops future mailings.
Guessing Outdated Information: Only provide information you know to be accurate. If you have not spoken to the person in years and do not know their current whereabouts, simply state that you have no current contact information.
Omitting the Case Reference Number: If completing the form online or on paper, failing to include the Case Reference Number prevents IRS systems from matching your response to the correct taxpayer file.
Confusing Form 15106 with Form 8822: If you need to update your own address with the IRS, do not use Form 15106. File IRS Form 8822 (Change of Address) instead.

10. Penalties for Non-Filing or Errors

The legal rules regarding third-party inquiries are very reassuring for everyday citizens:

No Penalties for Third Parties: Form 15106 is an informal administrative request, not a formal legal summons. You face zero fines, civil tax penalties, or legal liabilities if you fail to respond or if you do not know where the taxpayer lives.
Continued Inquiries: The only practical consequence of ignoring the notice is that the IRS collection system may send follow-up inquiry letters or dispatch an IRS revenue officer to conduct neighborhood interviews.
False Statements Penalties: While you are not penalized for having no information, knowingly and willfully providing false or fraudulent information on a federal document is a federal crime punishable under 18 U.S.C. Section 1001.

11. Related Forms or Schedules

Form 15106 operates within a specialized group of IRS collection locator documents and taxpayer notification forms:

Notice LP64: We need your help in locating a taxpayer you may know (the primary letter enclosing Form 15106).
Notice LP61: Information Request Only.
Notice LP47: Third-Party Contact Notice.
Form 15104: Status of the Taxpayer Levy (used by employers when an employee with a levy leaves the company).
Form 15107: Information Request for a Deceased Taxpayer.
Form 8822: Change of Address (Individual).
Form 8822-B: Change of Address or Responsible Party – Business.

12. Frequently Asked Questions (FAQs)

1. Why did I receive Form 15106 if I have always paid my taxes on time?

You received Form 15106 because the IRS is looking for another individual, not you. IRS databases identified you as a potential third party (such as a relative, neighbor, previous landlord, or former employer) who might have updated contact details for that person.

2. Am I legally required to help the IRS find this person?

No. Form 15106 is an informal request for assistance, not a court order or administrative summons. You are under no legal obligation to provide information, though responding helps the IRS update its records and stops future letters from arriving at your home.

3. Will the taxpayer find out that I gave their address to the IRS?

Under Internal Revenue Code Section 7602(c), the IRS is required to maintain a record of third parties contacted during collection investigations. In certain circumstances, the taxpayer has the legal right to request a list of third-party contacts from the IRS, which may disclose that your contact information was obtained.

4. What should I do if I don’t know the person named on the form?

You should complete the explanation section stating: “Unknown at this address – I have no relationship with or knowledge of this individual,” and return the form. This alerts the IRS to remove your address from that taxpayer’s locator file.

5. Can I complete Form 15106 online?

Yes. The IRS provides an official online version of Form 15106 on its website. You will need the letter number (e.g., LP64) and the Case Reference Number from your notice to submit the information digitally.

6. How do I get my name permanently removed from IRS third-party contact lists?

If you do not want to be contacted about this taxpayer again, you can return Form 15106 stating that you have no information and request removal, or you can call the telephone number listed on your notice to request that your contact record be closed.

13. Conclusion: Key Takeaways

IRS Form 15106 is an administrative skip-tracing questionnaire used by IRS collection teams to locate taxpayers with delinquent accounts. If you receive this form alongside Notice LP64 or LP61, remember that you are not under investigation or in trouble with the IRS.

Whether you have updated forwarding details for the individual or have never heard of them, taking a few minutes to submit Form 15106—either online, by mail, or over the phone—helps the IRS maintain accurate records and ensures you will not receive further unwanted collection inquiries.

IRS Form 15106 Guide: Updated Taxpayer Information Rules