Dead man or walkin' man?

[Black Bart]

I have (or had) a client -- retired, 75, single, his only income is a large pension and Social Security. Last year he was in great physical shape -- lives far off and rides a motorcycle here to file. He always extends; always picks up by Oct. 15th.

My problem: I don't know if he's dead or alive. He left his papers and then never picked up -- first time in about ten years. He always gets about $3,000 refund (arranges withholding to "save" money). I wrote three letters (no response) and made six calls to his cell & land line. Got voice mail which indicates somebody's paying the bills. I left multiple messages. He's typically slow getting back to me, but this is unusual. I mentioned the $3K in the letters (not the voice mail--no telling who's listening), but I'm sure he'd be expecting it even if he didn't get the messages. I called 10-14 and implied dire IRS consequences if he didn't show up next day, but to no avail. Nothing.

So...my problem: Maybe he's on a long vacation, but if he's died what the heck will I do with this tax return? I'd hate to let the refund expire, but he said he had hardly any family left. Here's the thing -- many people don't make wills or POAs, much less appoint an executor. If, say, a distant cousin-twice removed (or maybe just his best friend) without papers did show up later claiming the goods, our new disclosure rules won't let me hand it over even if they could prove he meant them to get his stuff.

I've always wondered about such a scenario, but this may be my first time to actually encounter it. Anybody got any ideas about procedure re third parties under such circumstances? If nobody ever shows up, then what?