Received 105c letter for 2018 refund - IRS claiming statute of limitations expired

It sounds like you have a strong case to appeal this decision! The 105c letter is the IRS's formal disallowance of your refund claim, but the fact that your transcript shows a received date of April 18, 2022 (which was the filing deadline) is extremely important evidence in your favor. You should file Form 12203, Request for Appeals Review, within 30 days of receiving the 105c letter. Make sure to attach copies of: - The IRS transcript showing April 18, 2022 receipt - Any USPS tracking information you have - A detailed timeline of events The discrepancy between your transcript showing on-time receipt and the disallowance letter is likely due to internal processing errors at the IRS. When a return is received by the deadline but processed later, sometimes the refund claim is incorrectly flagged as late. Since you have documentation showing the IRS acknowledges receipt on the deadline date (April 18, 2022), you have a very good chance of having this decision reversed through the appeals process.

I had a similar issue with contradicting IRS dates and finally solved it using taxr.ai to analyze all my documents. The tool helped me identify exactly where the discrepancy was happening in my case. I uploaded my transcript, the rejection letter, and my mailing proof, and the AI immediately spotted that the IRS had recorded two different processing dates in their system. The website https://taxr.ai basically does a deep analysis of all your tax docs and shows you exactly what's going wrong and how to fix it. It saved me tons of time trying to figure out what was happening with my situation. In my case, they found that even though the IRS recorded receiving my return, they had categorized it incorrectly in their processing pipeline. Their document analysis pointed out specific codes and dates I needed to reference in my appeal letter, which ultimately got my refund approved!

Just wanted to follow up on my question about taxr.ai - I ended up trying it with my IRS notices and WOW. I can't believe how helpful it was! I uploaded my 105c letter (got one just like the OP), my transcript, and my mailing receipt, and the analysis instantly showed me that there was a code discrepancy between my transcript and what the IRS was claiming in their letter. The tool pointed out that my transcript had transaction code 971 with an on-time filing date, but the letter was referencing a different processing date. It gave me specific language to use in my appeal and even helped me understand which forms to fill out. I'm actually feeling confident about this appeal now instead of overwhelmed. Definitely recommend it to anyone dealing with contradictory IRS documents!

After dealing with my own refund issues and getting a runaround from the IRS phone system, I finally tried using Claimyr to actually speak with an IRS agent. If you're unfamiliar, https://claimyr.com basically holds your place in the IRS phone queue and calls you when an actual agent is on the line. They have a demo video showing how it works: https://youtu.be/_kiP6q8DX5c I was skeptical at first because I'd tried calling the IRS myself at least 15 times and kept getting disconnected after waiting an hour or more. When I used Claimyr, I got connected to an actual IRS representative in about 45 minutes (while I was just going about my day). The agent was able to look up my filing records and see that there was a discrepancy between when they received my return and when it was processed. Having that conversation directly with an agent gave me the specific information I needed to dispute the 105c letter properly.

I have to admit I was completely wrong about Claimyr. After posting my skeptical comment, I decided to try it anyway since I was dealing with a similar 105c issue and was getting nowhere with the IRS phone system. The service actually worked exactly as described. It took about 2 hours (way better than my previous attempts), but I was able to do other things instead of being stuck on hold. When my phone rang, I was connected immediately to an IRS agent who helped me understand what happened with my filing. Turns out there was a specific note in my file about the received date versus the processed date, and the agent was able to flag my account for review. She even gave me her direct ID number to reference in my appeal paperwork. This was after WEEKS of trying to get through on my own with no success. I'm still shocked it actually worked.

I work in tax preparation and see this issue frequently. Here's something important many people don't realize: When the IRS receives a paper return, they often mark it with two different dates - the "received" date (when it physically arrived) and the "processed" date (when they actually entered it into their system). For refund statute of limitations purposes, they sometimes incorrectly use the processed date rather than the received date. This is especially common with returns filed near the deadline because of the backlog. Since your transcript shows April 18, 2022 as the received date, you have solid proof. When filing your appeal, specifically cite IRC Section 6511(a) which states that the claim must be filed within 3 years of the date the return was filed. Since your return was received (as proven by their transcript) on the deadline date, your refund claim is valid.

Has anyone had success appealing a 105c letter? I just got one too for my 2019 taxes and I'm stressing out about losing my refund!

I'm dealing with a very similar situation right now! I filed my 2018 return on April 15, 2022 (three days before the deadline) via certified mail, and I also just received a 105c letter claiming the statute of limitations expired. What's really frustrating is that I have the certified mail receipt showing delivery on April 16, 2022, but somehow the IRS is saying I filed too late. I haven't gotten my transcript yet, but after reading your post I'm definitely going to request it immediately. It's reassuring to see that your transcript shows the correct received date - that gives me hope that mine will too. The advice about Form 12203 is really helpful. I had no idea there was a specific appeals form for this situation. Thank you for sharing your experience! It's scary getting these letters, but seeing that others are going through the same thing and that there are concrete steps to take makes me feel less alone in this mess.

I'm so sorry you're dealing with this stress! As someone who's been through similar IRS documentation nightmares, I wanted to share a few additional tips that might help strengthen your appeal: First, when you file Form 12203, consider requesting a "Collection Due Process" hearing as well if they've started any collection actions. This gives you additional procedural protections. Second, in your appeal letter, specifically mention that you're disputing the "determination" rather than just asking for reconsideration. The IRS treats these differently, and a formal dispute of their determination carries more weight. Also, if you still have that original USPS priority mail receipt from April 16th (even without tracking updates), include a copy of that too. Sometimes USPS can provide additional documentation about delivery attempts or processing delays during peak tax season that could support your case. The fact that your transcript shows April 18, 2022 as the received date is huge - that's the IRS's own record contradicting their 105c letter. Focus heavily on that discrepancy in your appeal. You might even want to highlight or circle that date on the transcript copy you submit. Hang in there - you have strong evidence and a good chance of success!