1234, Main Street
Boston, MA 02123
05 April, 2005
<Recipient Address Goes Here>
For the tax year <year>, <I/we> have discovered that <I/we> overpaid <my/our> <federal/state> income tax. <I/We> paid <$amount>, while upon further calculation I should have only paid <$amount>. <I/we> believe this overpayment entitles <me/us> to a refund of the difference, <$amount>.
Please contact <me/us> if there are any questions about this overpayment or the specified refund. If there are no questions, please forward a refund check to <me/us> as soon as possible. Thank you.
encl: <List of enclosed items goes here>