This is page one of a sample letter to the Joint Committee where the TEFRA issues are resolved.The left side of the letter is addressed from: Internal Revenue Service Appeals Office(Office address)There is a space to enter the date.The letter is addressed to:The ChairmanJoint Committee on TaxationAttention: Sr. Refund CounselC:JC:3565/IR1111 Constitution Avenue, NWWashington, DC 20224The right side of the letter contains the following information:Department of the TreasuryPerson to Contact: Name, Employee ID Number, telephone, and fax numbersRefer Reply to: contact office symbolsRelated Cases: (if applicable)The letter contains the greeting Dear Mr. Chairman.The text states:As required by Section 6405 of the Internal Revenue Code, the following refunds or credits of income tax are reported in favor of Paul and Susan Petunia, XYZ-12-3456, of Anytown, USA:The text of the letter then contains a six column table with four rows. Reading from left to right, the rows are as follows:Row 1:YearTentative Allowance Section 6405(b)Agreed and Unagreed DeficienciesNetProposed Refund Section 6405(a)Net Refund or CreditRow 2:19X3Blank fieldBlank fieldBlank field$2,016,346$2,016,346Row 3:19X6$2,796,752$476,009$2,320,743Blank field$2,320,743Row 4:Totals$2,796,752$476,009$2,320,743$2,016,346$4,337,089The refunds for 19X3 and 19X6 resulted primarily from the carryback of a net operating loss and unused investment credit.The taxable income and tax liability reported on the returns and the taxable income as finally determined prior to allowance of NOLD are as follows:The text of the letter then contains a four column table with four rows. Reading from left to right, the rows are as follows:Row 1:Year,Taxable Income (Loss),Tax Liability, andTaxable Income (Loss) Finally Determined Prior to Allowance of NOLDRow 2:19X3$30,653,420$14,306,922$30,653,420Row 3:19X6$33,582,641$15,656,329$33,782,641Row 4:19X9($2,653,943)$-0-($2,366,812)