If you filed a return last year and you did not get your federal refund, you will need to call the IRS tax refund hotline at 800-829-4477, Monday - Friday, 7:00 a.m. to 11:30 p.m. Or, call the 24-hour assistance number at 800-829-1040 and request assistance from the taxpayer advocate.
They will be able to tell you why you never received it. Also, there are some common reasons listed here below.
Or you can contact your local IRS office. See this IRS website for local IRS offices - http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1
Another option would be to contact a Taxpayer Advocate in your area. You can go to this IRS website for Taxpayer Advocate in your area and a toll free number - http://www.irs.gov/Advocate/Local-Taxpayer-Advocate
NOTE: If you never get a refund, it may have been intercepted to pay any of the following:
- state or federal taxes you owe
- a defaulted student, SBA, or other federal government loan
- delinquent child support
- a public benefit overpayment (such as HUD, VA, or Social Security).
In these situations, you are supposed to be notified in writing from the IRS.
Hope this helps!