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Published: March 28, 2022   |   Last Updated: June 21, 2022

Taxpayer Requests Refund

Letter 3180-C, Letter 3181-C, Letter 4722, Letter 3783, Letter 3784.

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Station Overview

Taxpayer pays balance in full on their tax account as requested by the IRS per letters or notices received. Taxpayer requests refund or abatement for interest, penalties, overpaid tax and/or additional tax.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this letter mean to me?

You have requested the IRS to refund or abate interest, penalties, overpaid tax and/or additional tax and they have accepted your request or have not. If the IRS has accepted your request, your tax account will be adjusted accordingly and a refund will be issued, if applicable. If the IRS has not accepted your request, then you have the right to either go to the IRS Independent Office of Appeals or request a review of your denial in the U.S. Tax Court. Make sure to review your notice or letter closely to determine your options, steps to complete, and when your response is timely required.

How did I get here?

You reviewed your notice or letter showing you have a balance due and you believed there was an error. You requested the IRS to refund or abate the interest, penalties, overpaid tax and/or additional tax which you believe were incorrect. For more information, see Taxpayers have the right to pay no more than what they owe on IRS.gov.

You also may have paid the notice in full that was sent to you. You believe you have overpaid your taxes and filed a claim for refund asking for the money back per Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, Form 843, Claim for Refund and Request for Abatement; or you sent a signed statement to the IRS explaining why you believe you should receive a refund or abatement of interest, penalties, over payed tax and/or additional tax.

What are my next steps?

Review your notice or letter closely to find out if the IRS agreed with your request to refund or abate interest, penalties, overpaid tax and or additional tax.

If the IRS has accepted your request, your tax account will be adjusted accordingly, and a refund will be issued, if applicable. Also, review your notice or letter to see if there is a specific website link to visit for additional information. This is usually located at the end of the notice or letter.

If the IRS has not accepted your request, then you have the right to either go to the IRS Independent Office of Appeals or request a review of your denial in U.S. Tax Court. Closely review your notice or letter to clearly understand your options, steps to complete and when your response is required, to ensure that it is received timely.

Where can I get additional help?

Understanding your notice or letter

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Related Letters and Notices

Taxpayer Requests Refund — IRS Response

  • Letter 3180-C, Notice of Final Determination Letter for Full Disallowance of Interest Abatement Claim
  • Letter 3181-C, Notice of Final Determination Letter for Partial Disallowance of Interest Abatement Claim

General Claims:

  • Letter 4722, First Time Abate Letter (IMF)
  • Letter 2413, Request for Penalty Relief Denied (Assessed)
  • Letter 2413-M, Manager Notice of Appeal of Penalty Adjustment to be Forwarded to Appeals

File Administrative Refund Claim for Trust Fund Recovery Penalty (TFR) Assessment (BMF Assessment):

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