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. In addition, the letter provides a 2-year window for you to either:

1. Request your claim be sent to the Independent Office of Appeals (Appeals); or
2. File suit in a local District Court or the Court of Federal Claims in Washington DC, if you wish to challenge the denial in court.

The following are your options: 

1. Agree with the IRSfor the reasons stated in the letter – do nothing. 
   
2. 不同意 – Reply back to the IRS area which issued the letter stating why you don’t agree, Provide whatever documents are needed 支持 你的解释 and direct the IRS to send your request to the Independent Office of Appeals if they decide not to allow the claim. 国税局 应该 consider your explanation before forwarding your request to the IRS Independent Office of Appeals (Appeals) which will decide if the claim should be allowed. When creating your explanation be sure to follow Publication 5 for how to word your request to to go to Appeals.  
3.  If you don’t agree with the IRS’s decision after exhausting the reconsideration and Appeals , you can file suit with the United States District Court that has jurisdiction or with the United States Court of Federal Claims. 

Taxpayers have 2 years from the date of the 105C letter to resolve their claim with the IRS. This time period continues to run if you decide to ask Appeals to reconsider the decision. While you can continue to try to resolve the claim with the IRS, as you approach the end of the two-year period specified in the letter, you may want to file a timely suit to protect yourself. Failure to timely file suit means that even if Appeals ultimately concludes your claim was correct, you will not receive a refund or credit if Appeals reaches its decision after the period for filing suit has expired. 

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