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    The letter says: Your 2016 form 1040 showed you wanted 450.00 of your overpayment applied to your 2017 estimated tax. We could not apply any of the overpayment as you requested becasue of activity on your 2016 tax account may be delaying the release of the overpayment for application to the 2017 ,What kind of activity would delay the release?

Reply To: CP45
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