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The OPI Service is available at Taxpayer Assistance Centers (TACs), most IRS offices, and every VITA/TCE tax return site
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https://www.irs.gov/publications/p505
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https://www.irs.gov/publications/p463
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https://www.irs.gov/publications/p970
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https://www.irs.gov/publications/p225
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Here's how you know

https://www.irs.gov/publications/p17
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