Yes, Chris Carl was surprised.

But unlike the last time the Internal Revenue Service came calling, the Stitzer, Wis., woman was pleasantly surprised.

Carl and her husband, Marlin, are among 971 Wisconsin tax filers who have refund checks coming to them, totaling more than $850,000. The refunds were returned to the IRS as "undeliverable," more than likely due to a taxpayer moving without notifying either the U.S. Postal Service or the tax man.

When reached at her home Saturday afternoon, Carl sounded surprised to hear the IRS was trying to reach out to her. She said she and her husband have been informed a check for $113 would be coming in the next few weeks.

The Carls had moved from their farm to a place just up the road.

"This will be a pleasant surprise," the former Grant County clerk said of the refund.

It's a little different situation than the drought of 1988, which forced the Carls to sell off personal property to buy feed for their cattle during the winter of 1989. The sale was noted as a capital gain, but it was

get what's coming to you There are several ways for taxpayers to update their addresses and claim refunds. The "Where's My Refund?" tool on IRS.gov lets taxpayers check the status of their refunds and, in some cases, provides instructions on how to resolve delivery problems. Taxpayers also can access a telephone version of "Where's My Refund?" by calling 1-800-829-1954. Taxpayers using these tools will need their Social Security number, filing status and amount of their 2008 refund. The IRS also encourages taxpayers to use direct deposit, which can put an end to undeliverable refunds, as well as lost or stolen refund checks. Direct deposit is available for filers of both paper and electronic returns.

all pain for the farm family, Carl said.

"The IRS was after us for a good two years," she recalled. "They (garnisheed) my wages, and that was not a pleasant time to do that."

Carl said health problems kept her out of work for six weeks. The IRS also froze the Carls' bank accounts.

After months of pleading for IRS assistance, Carl said a La Crosse agent finally brokered a settlement. The Carls ended up paying $2,500 after the IRS determined they didn't own any "boats or fancy cars."

"I've been on the other end of it," Carl said.

The kinder, gentler IRS has labored in recent years to get the message out to taxpayers who are owed refunds.

In Iowa, 555 taxpayers await refund checks totaling nearly a half-million dollars. In Illinois, the IRS is looking for 3,593 taxpayers owed a total of nearly $3.7 million in refunds.

Nationwide, 107,831 taxpayers had about $124 million in refunds returned to the IRS. The average refund is $1,148 across the country this year, compared to $990 last year. Some taxpayers are due more than one check.

"We want to make sure taxpayers get the money that's waiting for them," said IRS spokesman Christopher Miller. "Maybe you got married or moved and just forgot to update your information with the IRS. Check the list. If you're on it, we want to hear from you."

An IRS list obtained by the TH shows 25 taxpayers in Dubuque, Jackson, Clayton and Delaware counties in northeast Iowa owed refund checks, the brunt of those in Dubuque County. Ten taxpayers in Grant, Iowa and Lafayette counties in Wisconsin are owed a refund. Many of the people on the list are no longer listed in area telephone directories.