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Web sign the enclosed form 5564 and mail or fax it to the address or fax number listed on the letter. Web the irs independent office of appeals is here to resolve disputes, without litigation, in a way that is fair and impartial. What to do if you want to dispute the deficiency if you disagree with the notice, you have a few options. Irs form 5564 is included when the federal tax agency sends the irs notice cp3219a.
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