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When you're writing official correspondence, sir and ma'am are not used. It's very much "just the facts", and addressed not to a person (except for orders), but to the person doing a specific job. So instead of addressing a letter to CPT Dooley, Assistant S-4, 3/313th TSBn, it's just Assistant S-4, 3/13th TSBn. Whoever is filling that job gets the letter.
We rarely use dead tree correspondence anymore, though, and again, you rarely use it in email, except as the lead.
I'm with you -- the rank is the title.
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