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@kwthetaxguy wrote:

I appreciate the answer and it seems logical; however, do you have any language from the IRS that cites your answer? I am not attempting to be difficult, but with all things IRS, I would like to have something concrete to point to. 

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Do you have a copy of the letter?  I haven't seen one recently but it used to be that the letter clearly explained the steps you need to take.