Return of any prize or prize notification as undeliverable will result in the Winner's disqualification and an alternate Winner may be selected by random drawing at the Sponsor' sole discretion.

CNN: Inside the Envelope

This was followed by a delayed refund of over one year without explanation, a second rejected e-file attempt when filing his 2011 return in October 2012, and finally notification from IRS in November 2012 that he was a victim of refund-fraud identity theft.

FORBES: Can This Tax Filing Season Be Saved?

In the event the Winner declines his or her prize, fails to return completed releases or does not respond within five (5) days of notification, prizes will be awarded to an alternate winner selected by random drawing from all eligible entries.

CNN: Inside the Envelope