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Who sent you the letter?
If you have not filed your return then you can apply this to the current return as a payment.
Call them at 1-***-***-**** to give them details of the account to which the credit should be transferred if you want it transferred.
If you already filed then send a copy (signed) back to the address on the notice.
They just want to know where you want the amount credited.
You are required to click a positive rating if I am to be credited with the response.
You say this is not for you, are you meaning you received a notice with someone else's name on it?