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However, if a taxpayer is eligible to apply for and receive a determination letter, the IRS will no longer include a caveat expressing no opinion regarding the tax consequences of such a window in the letter
from the top result below
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS