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Instructions for Form 8275 Department of the Treasury Internal Revenue Service Rev. February 2011 Use with the August 2008 revision of Form 8275. Form 8275 is filed by individuals corporations pass-through entities and tax return preparers. If you are disclosing a position taken contrary to a regulation use Form 8275-R Regulation Disclosure Statement instead of Form 8275. You do not have to file Form 8275 for items that meet the requirements list.

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