Receiving an IRS Letter 105-C after waiting months or years for an Employee Retention Credit refund changes the situation immediately. The claim is no longer merely pending. The IRS has formally disallowed it, and an ERC claim denied appeal becomes a deadline-sensitive tax controversy matter. Two procedural tracks now matter....
Still Waiting on Your ERC Refund: Reading IRS Transcripts, When to Call TAS, and the Two-Year Refund Suit Window
When an ERC refund is still not received long after Form 941-X was filed, the most useful question is no longer simply, “How long is the IRS taking?” The employer needs to determine whether the amended return was actually received and posted, whether the account is still awaiting processing, whether...