Findings show that from January 2001 through July 2006, the IRS publicized 2,493 pictures of missing children in its printed instructions and publication; the National Center for Missing and Exploited Children (NCMEC) received 587 leads relating to 259 children whose pictures were printed in IRS instructions and publications; 87 of these children were recovered. Analysis indicates that IRS data may provide useful leads for Federal Government law enforcement to locate missing children. Since 2000, the IRS has partnered with the National Center for Missing and Exploited Children (NCMEC) to help locate missing children by publishing their pictures in printed instructions and publications. Additionally, the IRS has authorized disclosure of tax returns and return information to Federal Government law enforcement personnel such as the Federal Bureau of Investigation (FBI has jurisdiction and investigative responsibilities over crimes against children) if an ex parte order is granted by a Federal district court judge or magistrate. The information, such as taxpayer identifying information and the sources of income and deductions, could provide leads to help locate missing children and/or the alleged abductors. The IRS includes important tax information in its instructions and publications to assist families of missing children, such as information on filing status, dependency exemption, the Child Tax Credit, and the Earned Income Tax Credit. Information is also available on the IRS’ public Internet Web site (IRS.gov). Appendixes