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         The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
         Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we
         revise our tax forms, instructions, and publications. Don’t send the tax form to this address. Instead, see Where To File, earlier, near the
         beginning of the instructions.





















































































                                                             -60-                     Instructions for Form 1065 (2022)
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