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Caution: DRIFTNET FOR FILING
This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information as a courtesy. Do not file
draft forms.
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03
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Begin the caution draft by stating your intention and explaining the reason for caution.
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What is caution draft not for?
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Provide details of the issue or concern, proposed solutions, and any relevant supporting information.
What is the purpose of caution draft not for?
The purpose is to raise awareness and prompt discussion, not to finalize decisions.
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