The Internal Revenue Service is looking for 190 taxpayers with South Dakota addresses whose refund checks totaling $109,613 were returned to the IRS as undeliverable. The list includes 55 West River taxpayers.

The refund checks, averaging $577, can be claimed as soon as taxpayers update their addresses with the IRS. "Our goal is to get this money back in the taxpayers' hands," IRS spokeswoman Carrie Resch said.

The "Where's My Refund?" tool on IRS.gov Web site allows taxpayers to check the status of their refunds, update their address and be reunited with their money. A taxpayer must submit a Social Security number, filing status and amount of refund shown on the 2006 return. Taxpayers can access a telephone version of "Where's My Refund?" by calling 1-800-829-1954.

The South Dakota list of undeliverable refunds this year rose about 23 percent from last year. This year's refund amounts, however, are $24,500 less.

The increase in the number of refunds is due in part to the Telephone Excise Tax Refund, a one-time payment available on 2006 federal income tax returns.

Also, the IRS warns taxpayers to be on the lookout for e-mails that appear to be from the IRS. Such emails tell a taxpayer they have a refund on the books with the IRS and encourage him or her to provide personal or financial information. The IRS never notifies refund recipients by e-mail, the agency said.

The 55 West River refund recipients are:

Black Hawk: Douglas J. Zacher

Box Elder: Jeffrey V. Terry and Russell L. Chilson

Custer: Jessica Moore, April Genovese, Brett A. Presley, William M. Campbell, Tracy N. Beaner

Edgemont: Heidi Harlow

Fort Pierre: Blaine Snyder, Quentin F. and Donna M. Youngberg, Dustin D. Dowling

Hot Springs: Mark C. Staben, Samantha M. Holmes and Almyra S. Ayres

Keystone: Jacob D. Songstad

Lemmon: Elmer Salzsieder

Manderson: Makaakannajin Clifford

McLaughlin: Joni Alvarado and Marie Brown

Piedmont: Brett J. and Aleisha D. Whealy

Pine Ridge: Colleen J. and Amos W. American Horse

Porcupine: Lorenzo Keith Black Bear

Rapid City: Roy D. and Alice R. Baunberger, Jeanne K. Anderson, Erica L. Dixon, Mary B. Grabenstein, Cristal A. Streeter, Dustin L. Sarratt, Joyce Waldner, Dianna M. Swanson, Darren Two Crow, Iskandar Zulkarnaen, Evan W. Ruby, Olivia Gonzalez, Kimberly A. Mattson, Andreas J. Reber, James B. Anderson, James C. and Janet F. Thomas, Allen and Caroline Scovel, Paula Hildebrandt, Mark C. Schmidt, D.E. and Shirley Harris, Lee C. and Michele L. Seaman, James J. and Tina M. Lundy, Nora Heupel, Danna L. Brittion and Noel T. Quigley

Spearfish: Nathan J. Hedin and Michael D. Mergen

Sturgis: Charlie B. Foley and Nicholas White.

Whitewood: Edward L. Aurand and Cheney Driskill