IRS Notices Letter 105C Letter Return Error

The IRS uses Letter 105C to inform you they are denying your Claim for Refund. A claim for refund is a filed return where you request a refund of money from the IRS. If you do not file returns within the time limit, you forfeit any refund due to you.

Your claim for a refund must be filed within 3 years of the due date or within 2 years from the date of payment. Letter 105C tells you the claim is denied. Letter 106C tells you that your claim is partially denied..

If you admit the time period has expired, then it is futile to pursue the case. But, if your case is meritorious it is possible to Appeal a claim denial within the IRS. The way to determine if you have made a timely claim is to call the IRS at 1-800-829-1040 and request your “Account Transcripts” for the year(s) at issue. These are a chronological timeline for all activity on your IRS account and will tell you the date of assessment. It will also indicate the date the claim was received.

If you discover your case is meritorious, the better option may be to sue them in US District Court since the claim denial of Letter 105C or 106C exhausts your administrative remedies.

Do not be afraid of Court. The procedures are strict, but the forum is fair and it is often less expensive than an IRS Appeal. But, you only have 2 years from the date of payment to make the claim to recover your money.

Denial of your Claim for a Refund

IRS Notices Letter 105C Letter Return Error

The IRS uses Letter 105C to inform you they are denying your Claim for Refund. A claim for refund is a filed return where you request a refund of money from the IRS. If you do not file returns within the time limit, you forfeit any refund due to you.

Your claim for a refund must be filed within 3 years of the due date or within 2 years from the date of payment. Letter 105C tells you the claim is denied. Letter 106C tells you that your claim is partially denied..

If you admit the time period has expired, then it is futile to pursue the case. But, if your case is meritorious it is possible to Appeal a claim denial within the IRS. The way to determine if you have made a timely claim is to call the IRS at 1-800-829-1040 and request your “Account Transcripts” for the year(s) at issue. These are a chronological timeline for all activity on your IRS account and will tell you the date of assessment. It will also indicate the date the claim was received.

If you discover your case is meritorious, the better option may be to sue them in US District Court since the claim denial of Letter 105C or 106C exhausts your administrative remedies.

Do not be afraid of Court. The procedures are strict, but the forum is fair and it is often less expensive than an IRS Appeal. But, you only have 2 years from the date of payment to make the claim to recover your money.

The IRS could still audit you as a result of your response.

Be extremely careful in how you respond. The information supplied can either make matters better or extremely worse. You are supplying information that will be review by a Compliance Officer. That person’s job is to verify that the information supplied resolves the outstanding issues listed on the Letter 105. The Compliance Officer can easily make an audit referral if he or she believes the information creates more concerns than it explains.

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What is my first step?

If you received a letter or notice, a decision has to be made. Do you feel confident to handle this situation on your own? If it is a simple issue and you already know the answer, call or write them. If the issue is more complicated, you need to hire a Certified Tax Resolution Specialist. The IRS or State will take full advantage of your lack of knowledge and experience.

What is Your Next Step?

The next step is to determine if the notice was sent in error. Do you have an outstanding tax liability? Do you have unfiled or incomplete returns?

Is There a Time Limit?

Yes, each letter or notice from the IRS or State will indicate a date that you MUST to contact them by. If you need more time, call the number on the notice or letter and request an extension. DO NOT ALLOW the time to expire without contacting them or hiring a representative to contact them for you.

What You Don’t Want to Do!

What you don’t want to do is nothing. Your tax problems will only get worse if you ignore them. If you cannot pay, there are a number of potential solutions available to those who are otherwise in compliance. In compliance means having all tax returns filed and any balances paid or on a payment plan. If you have outstanding debts or unfiled returns, you need to get hire a Certified Tax Resolution Specialist.

Get Some Help

If you don’t know how to address the issue(s), have unfiled return/unpaid balances or just done feel confident, let the experts at Legacy Tax & Resolution Services represent you. Work with our team of Certified Tax Resolution Specialists to resolve your issue(s) quickly. Best of all, you don’t have to talk to the IRS or State; we can speak on your behalf.

If you feel that you can handle this on you own but perhaps need some guidance, check out our DIY site for the

DIY CP 105c/106C Guide

If you feel like you’re in over your head and need representation, check out the link below. There you will be able to reach out us for one of our Tax Resolution Specialists to take this burden off your hands