EL PASO, Texas -- The Internal Revenue Service said it has more than $3 million in tax refunds for New Mexicans that were undeliverable.

The $3 million is spread over 4,425 undelivered check from 2007 to 2009 in 28 of New Mexico's 33 counties.

The average amount of the checks varies from $677 to $961. The amount depends on the year and type of payment, including regular refunds and economic stimulus payments.

In 2009 alone, the IRS is trying to return $123 million nationwide in refund checks. Those checks were returned to the IRS by the U.S. Postal Service.