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To my knowledge, the IRS does not communicate via e-mail, only regular postal mail. In addition, section 501(c)(3) is about non-profit organizations. If you are not a non-profit, this will not apply to you. Also, when I TYPE, not click, the URL you listed, it gives an error that the page doesn't exist. Lastly, if you are due a refund from the IRS, you would not need to request it.

That said, don't click on the link or respond as it sounds like a scam.

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