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HI, IM CECILIA AND I WORK FOR THE INTERNAL REVENUE SERVICE. DID YOU TRY TO ROLL OVER ALL OR PART OF YOUR INDIVIDUAL RETIREMENT ARRANGEMENT OR RETIREMENT PLAN INTO ANOTHER IRA OR PLAN BUT MISSED THE 60-DAY DEADLINE? AND THIS HAPPENED BECAUSE OF CIRCUMSTANCES BEYOND YOUR CONTROL SUCH AS AN ERROR COMMITTED BY A FINANCIAL INSTITUTION, A CHECK THAT WAS MISPLACED AND NEVER CASHED OR A DISTRIBUTION THAT WAS MISTAKENLY DEPOSITED INTO THE WRONG PLACE? IF SO YOU COULD BE ELIGIBLE FOR A WAIVER OF THE 60-DAY RULE. AND YOU CAN EVEN SELF-docHub THAT YOURE ELIGIBLE BY USING A MODEL LETTER FOUND ON OUR WEB SITE. TO LEARN ALL THE DETAILS GO TO IRS.GOV/ROLLOVERS SCROLL DOWN TO THE BOTTOM AND CLICK FAQS RELATING TO WAIVERS OF THE 60-DAY ROLLOVER REQUIREMENT.