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If you do not agree, and still believe you are entitled to the credit or refund, you should send an explanation of why you believe you are entitled to the credit or refund (for example, you had an extension of time to file your original tax return) along with documentation proving your position. If you agree with the IRS for the reasons stated in the letter, you don’t need to do anything further. Without your consent, the IRS cannot assess any proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the United States Tax Court. You have either not responded or have not provided a signed agreement consenting to the changes the IRS proposed. For more information about when to file a claim for credit or refund and limits on the amount of credit or refund, see Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. In general, to be timely, a claim for credit or refund must be filed within the later of three years from when you filed your return, or two years from the date you paid the tax. You either filed your claim late, or the claim was timely but the amount of a refund or credit is limited. Your account will be adjusted, possibly resulting in a reduced refund or balance due, or no refund at all. The credits or deductions that were claimed on your return were disallowed. In addition, the letter provides a timeframe in which you must file suit if you wish to challenge the denial in court. The letter states the reason for the IRS’s decision, the date of the decision, and the tax year or period for which the claim is denied.