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Directory Results for Identifying number Department of the Treasury Internal Revenue Service 28 Name of recipient of distribution Part I 1 2 3 Complete this part to see if you qualify to use 4972 Yes No 1 2 Did you roll over any part of the distribution to Identifying number Department of the Treasury Internal Revenue Service 28 Name of recipient of distribution Part I 1 2 Complete this part to see if you qualify to use 4972 Yes No 1 Did you roll over any part of the distribution