More than $218,500 is owed New Mexico residents in federal tax refunds, the IRS says. People who think think they may be due a refund should call the IRS at 766-3345. To speed in quiries, people should have a copy of their return and social security number when calling. Here are the Santa Fe resi dents whose refunds still may be owed because they were unde liverable: Tony R. and Luisa L. Garcia, Robert R. Gomez, Sharon Gomez, Leroy R. Gurule and Linda Martinez, Robert W. and Doris N. Harris, Richard J. Hirsch, Frances K. Kimble, Cheryl A. Krams, Billie L. Luton, Lee J. and Susan R. Newman, Frank B. and Lynda E. Romero. Laura J. Schmitt, Joseph T. Sevier, Mark and Emma Sircus, John E. and Mary Lois Phihattlanay Santo. Domin guez, Daniel A. and Rosie Dunn, Parke Charles Duttenhofer, Cora W. Fetchko, Richard and Marie Francisco, John kh. Gabaldon, Rachael Garcia, Loyce M Wallace, Donald I. and Lena Hair, Pamela L. Kasold, Bruce E. and Sheila J. Kerr, John A. and Christine G. Martet li, Ruben and Angela Olivas, Michael J. and Janice H. Scanlan, Elizabeth Schroeder, Robert and Patsy Velasquez, Mark A. Walker, Fredrick H. Wignall, Chris Gallegos, Ross . Lujan, Phillip Mead, Anthony Anaya, Abel Armendariz, Larry Lem Byrd, Patricia L. Byres, Evelyn L. Cady, Victor N. and Rebecca D. Carter, Jimmy E. and Celina Chavez, Rodney J. Verm, Barbara E. O'Keefe Williams, Kyle D Zulch, Andrea Lawrence, Join A. and Virginia A. Spotted Elk, Tracy A. Bear, Charles T. Beaumet, Felix L. Griego, Robert C. and Joyce M. Jacob, Russell Letlow, Darren W. Nordin, Alan R. Riggs, Lucy T. Russell, Marino Val verde and Edith M. Vincent.