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1234, Main Street

Boston, MA 02123

05 April, 2005

Hello,

For the tax year , have discovered that underpaid income tax. paid , while upon further calculation should have paid . believe this underpayment means owe the a balance of , plus an interest and penalties.

Please contact as soon as possible to let know about any interest or penalties that may be applicable. Thank you for your time.

Regards,

Robert Anderson

encl:

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