This is a sample letter to the Joint Committee for an expedited refund where the TEFRA issues are unresolved.The left side of the letter is addressed from:Internal Revenue ServiceAppeals Office(Office address)There is a space to enter the date.The letter is addressed to:The ChairmanJoint Committee on Taxation Attention: 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)In the center of the letter after the from address and contact information in bold and capital letters is: EXPEDITE REFUNDThe 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 taxes are reported in favor of Paul and Susan Petunia, XYZ-12-3456, of Anytown, USA:The text of the letter then contains a three column table with two rows. Reading from left to right, the rows are as follows:Row 1:YearProposed Refund Section 6405(a) Net Refund or CreditRow 2:2000$2,953,533$2,953,533The principal cause of the overpayments was an increase in taxpayers' itemized deductions*.Agreement was obtained by Form 870-AD waiver, a copy of which is enclosed. This is a request for an expedited refund. A supplemental report will follow. The taxpayers are involved in unified partnership proceedings. If the resolution of the partnership proceedings results in an additional refund to the taxpayers in excess of $2,000,000, an additional report will be submitted. The current report is submitted at this time because the taxpayers desire the refund as soon as possible and there are no collection problems. The letter is signed: Sincerely and there is an instruction to use the appropriate official's name.There is an asterisk next to the principal cause of the overpayment. At the bottom of the page, there is an asterisk that has the following information: The principal cause(s) should not be attributable to TEFRA entities. There is a note at the bottom of the page that states: See IRM 188.8.131.52.7 for latest instructions for address and mailing information.