If a prompt assessment request using Form 5495, Request for Discharge from Personal Liability Under I.R. Code Sec. 2204 or 6905, is related to gift tax discharge or when an estate tax return has been filed, send the form to: Internal Revenue Service, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915, the IRS provided August 13. [IRS Form 5495]
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