Exhibit 4.2.1-1
(10-01-2003)
Pattern Letter P-427
Dear [insert taxpayer's name]
We have discontinued
action concerning the deficiency disclosed by our examination of your [state
year] Federal income tax return because the statutory period in which we could
legally have assessed any deficiency has expired.
The enclosed examination report for that year shows the tax we believe would
have been due had the statute not expired. You have no legal obligation to
pay the deficiency shown.
Sincerely yours,
[Signature]
[Title]
Enclosure:
Examination Report
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