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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
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p334
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS
https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS