If you or someone you know needs to file past due tax returns, use TeleTax topic 153 or go to
www.irs.gov/individuals
for help in filing those returns. Send the return to the address that applies to
you in the latest Form 1040 instructions. For example, if you are filing a 2008
return in 2012, use the address at the end of these instructions. However, if
you got an IRS notice, mail the return to the address in the notice.
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