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Disclaimer: This sample is for instructional purposes only. Tax assessments are highly dependent on specific facts. Consult a qualified certified public accountant (CPA) or tax lawyer to tailor this letter to your actual audit findings.
A: It's best to file it personally with the office of the official who issued the FLD/FAN. You can also send it via registered mail with a return card. Keep clear proof of your filing, such as a stamped received copy or the registered mail receipt and return card, as this is crucial evidence of the date you filed your protest.