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UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE JUDGE KAREN B. OWENS824 N. MARKET STREET WILMINGTON, DELAWARE (302) 5333183 October 31, 2022VIA CME CF David W. Carickhoff, Esq. Bryan J. Hall,
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Letter ruling on form is a written determination issued by the IRS in response to a taxpayer's written request for guidance.
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