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Directory Results for INFO 2004-0033. Issues: Whether there is an unauthorized disclosure under I.R.C. 6103, when a nondesignee1 third party: (1) submits a completed and signed 2290 and accompanying Schedule 1 with cash or check payment to a Service to INFO 2004-0088. Proper tax treatment of losses incurred by investors and whether the "frozen deposit rule" applies to interest income reported on 1099-INT, and whether taxpayers can deduct the investment losses as capital or