This is page one of a sample letter to the Joint Committee 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 TaxationAttention: Sr. Refund Counsel C:JC:3565/IR1111 Constitution Avenue, NW Washington, 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$4,337,089 The 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 1Year,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)