Letter 109C

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LETTER KNOWLEDGE BASE CODING:
Contact your local User Support Unit if you need more information.
*group code
m1 AB; e1 FGHI;
*end
*rule
if C then /JKLMN; if C then O; if E then J;
*end
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Department |Transmittal Number |Date of Issue
of the | 05-06 | 06/06/2005
Treasury --------------------------------------------
|Originating Office |Form Number
|SE:W:CAS:AM:PPG:ATA | 0109C
IDRS --------------------------------------------
CORRESPONDEX
Internal
Revenue
Service
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Title: Return Requesting Refund Unlocatable or Not Filed; Send Copy
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Number of Copies | Distribution to: | Former Letter
Original and 1 | 2 to TP | 0109C (Rev. 07-89)
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OMB Clearance Number | Expires |
- | | IMF/BMF
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Letters Considered in Revision:

Taxpayer Identification Number: [01 12T]
Tax Period(s): [02 13P] [03 13P]
[04 13P] [05 13P]
Form: [06 9V]
[07 17V]

Dear [-30V]

A] Thank you for the inquiry [08 5A] [09 13D].

B] Thank you for your correspondence dated [10 13D].

C] We are sorry, but we have no record of receiving your tax return for
the period shown above, so we must ask you to file again. We have
enclosed forms for that purpose.

(Selective paragraph continues)

Please prepare your return as you did the first one, including
signatures, and attach copies of the same supporting documents,
schedules and forms. Also, please fill in the statement at the end
of this letter and attach it to your return.

(Selective paragraph continues)

If your return is in order, you should receive your refund within
6 to 8 weeks after we receive the return. However, we urge you to
file as soon as possible because there are restrictions on the payment
of refunds if returns are not filed by certain dates.

D] [11 385V]

E] Please provide the information requested within 30 days from the date
of this letter. If we do not hear from you, your account may reflect
incomplete or incorrect information. We have enclosed an envelope for
your convenience.

F] If you have any questions, please call [12 20V] at
[13 21V] between the hours of [14 10V] and
[15 14V]. If the number is outside your local calling
area, there will be a long-distance charge to you.

(Selective paragraph continues)

If you prefer, you may write to us at the address shown at the
top of the first page of this letter.

G] If you have any questions, please call us toll free at 1-800-829-[16 4B].

(Selective paragraph continues)

If you prefer, you may write to us at the address shown at the top
of the first page of this letter.

H] If you have any questions, please call us toll free at
[17 23V].

(Selective paragraph continues)

If you prefer, you may write to us at the address shown at the
top of the first page of this letter.

I] If you have any questions, please contact the office where we've
transferred your case by calling [18 20V] at [19 12V]
between the hours of [20 10V] and [21 14V]. If the number is
outside your local calling area, there will be a long-distance
charge to you.

(Selective paragraph continues)

If you prefer, you may write to that office at the address we've
provided in this letter.

Whenever you write, please include this letter and, in the spaces
below, give us your telephone number with the hours we can reach you.
Also, you may want to keep a copy of this letter for your records.
Telephone Number ( )________________________ Hours________________

We apologize for any inconvenience we may have caused you, and thank
you for your cooperation.

Sincerely yours,

[22 35S]
[23 35S]

Enclosure(s):
Copy of this letter
J] Envelope
K] [24 25V]
L] Notice [25 9V]
M] Publication [26 9V]
N] Form [27 9V]
.

O] STATEMENT OF NON-RECEIPT OF REFUND SHOWN
ON TAX RETURN

I(We) filed a tax return for the year __________ on Form _________ in
the Internal Revenue Service office located at _______________________
on or about __________________, showing a refund due of $____________.
The name(s), taxpayer identifying number(s), and address shown on
that return were exactly the same as shown on the attached duplicate
return.

(Selective paragraph continues)

I(We) have not received a refund or credit for the amount shown as
an overpayment and ask the Internal Revenue Service to accept this
return as the original. If I(we) receive two refund checks as a
result of filing this return, I(we) will immediately return one of
them to the Internal Revenue Service office where the duplicate
return was filed.

(Selective paragraph continues)

Under penalties of perjury, I(we) declare that I(we) have examined
this statement and, to the best of my(our) knowledge and belief, it
is true, correct, and complete.
Date ___________________________

____________________________________ ________________________________
(Signature of taxpayer) (Signature of spouse, if a
joint return was filed)

____________________________________ ________________________________
(If business return, signature of (Title)
owner, officer, etc.)

Current address (if different than on return): _____________________
______________________________________________________________________

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NOTE: In fill-in 08, use "of" for telephone calls, and "dated"
for correspondence.
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NOTE: If Sel. C is used, also use Sel. O and J, K, L, M, or N
as applicable.
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NOTE: If Sel. E is used, also use Sel. J
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NOTE: Use Sel. F when providing TP an individual name and
telephone number for contact. Include the appropriate
time zone in fill-in 15.
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NOTE: Use Sel. G when providing TP with one of the 3 BOD
specific toll-free numbers. In fill-in 16, enter
"8374", "0922" or "0115".
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NOTE: Use Sel. H for all other toll-free numbers.
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NOTE: Use Sel. I only when we've transferred TP's account
and given TP that name and address. Include the
appropriate time zone in fill-in 21.
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Letter 0109C (Rev. 12-95)