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E-filed tax returns do not go to the same service centers as mailed returns. IRS Publication 525, page 13, gives the following instructions for mailing a statement to make a Section 83(b) election.
"Mail your statement to the address listed for your state under 'Are requesting a refund or are not enclosing a check or money order....' given in Where Do You File in the Instructions for Form 1040."
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