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Send your request to the Internal Revenue Service Center where you filed the returns listed on the front of this form. If you are requesting taxes reported on multiple returns filed at different Service Centers, you must mail separate Forms 5495 to each Service Center to receive a discharge from liability for each type of tax. For gift tax discharge on gift tax reported on a Form 709, or when an estate tax return Form 706 has been filed, use the following address:

Internal Revenue Service
Stop 824G
7940 Kentucky Drive
Florence, KY 41042‐2915