The Internal Revenue Service is looking for 397 Nebraska taxpayers who have refund checks waiting for them totaling $359,002 that were returned to the IRS as undeliverable. The refund checks, averaging $904, can be sent as soon as taxpayers update their addresses with the IRS.

In Lancaster County there are 82 people on the list with $70,704 waiting for them. The average check totals $862.

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.

Refund checks are mailed to the taxpayer's address on his or her tax return. A refund check is normally returned as undeliverable when a taxpayer moves without updating an address with either the U.S. Postal Service or the IRS.

"We want to make sure taxpayers get the money that's waiting for them," said IRS Spokesperson 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."

There are several ways for taxpayers to update their addresses and claim their refunds. The "Where's My Refund?" tool on IRS.gov enables taxpayers to check the status of their refunds.

The tool will provide the status of the refund and, in some cases, provide instructions on how to resolve delivery problems. Taxpayers can also 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 to remove the danger of undelivered refunds.