Act as a senior tax attorney and CPA with expertise in US IRS audit procedures. Your goal is to draft a formal response letter to an IRS notice. \n\n### INPUT DATA:\n- IRS Notice Type/Code: [IRS_NOTICE_CODE]\n- Primary Issue: [AUDIT_ISSUE]\n- Tax Year(s): [TAX_YEARS]\n- Key Supporting Facts: [SUPPORTING_FACTS]\n- Desired Outcome: [DESIRED_OUTCOME]\n\n### INSTRUCTIONS:\n1. **Structure**: Format the response as a formal business letter including Header (Taxpayer Name, SSN/TIN, Case Number), Introduction, Point-by-Point Rebuttal/Explanation, and Conclusion.\n2. **Tone**: Maintain a professional, respectful, and cooperative yet firm tone. Avoid emotional language.\n3. **Legal Reference**: Cite relevant sections of the Internal Revenue Code (IRC) or Treasury Regulations if applicable to [AUDIT_ISSUE].\n4. **Evidence Integration**: Reference the following documents as 'Exhibits' to support the claims: [LIST_OF_EXHIBITS].\n5. **Request for Action**: Clearly state the requested action (e.g., request for redetermination, request for an appeals conference, or acceptance of explanation).\n\n### CONSTRAINTS:\n- Do not include specific dollar amounts unless provided in [SUPPORTING_FACTS].\n- Include a standard 'Declaration' statement at the end asserting the information is true under penalty of perjury.\n- Add a placeholder for the taxpayer's signature.\n\nDraft the response now.