Limited Payability Claim Against the United States For Proceeds of an Internal Revenue Refund Check

This request covers the collection of information on Form 13818, Limited Payability Claim Against the United States for the Proceeds of an Internal Revenue Refund Check. This form is sent to the payee (taxpayer) after they have requested a payment trace and started an inquiry using Form 3911 (Approved under OMB# 1545-1384) on a lost or stolen tax refund check and it is discovered that the original check has been cashed. This form is provided along with a copy of the deposited check and requests information necessary for the IRS to evaluate the validity of a lost/stolen check claim and investigate potential fraud in the cashing of the original check.

The latest form for Limited Payability Claim Against the United States For Proceeds of an Internal Revenue Refund Check expires 2027-09-30 and can be found here.