In his reply President Bush invites the UK to "participate at an early stage in any program to replace the D5 missiles or to discuss a further life extension - for your purposes - of the D5 missile to match the potential out-of-service dateof your new submarines".
Although the Notice of Claim Disallowance letter sent by the Service generally contains a statement advising the taxpayer that the two-year period began on the dateof the letter, the Service occasionally mails these letters without the paragraph notifying the taxpayer of the two-year period for filing suit.