IRS Letter 2603C

Disallowance of Claim or Refund

IRS Letter 2603C informs you that the IRS has denied your claim for credit, refund, or adjustment related to a previously filed tax return. This letter typically follows the IRS’s review of an amended return or refund request that it found unsupported or not allowable under the tax code.

If you disagree, you have the right to appeal or respond, but there’s usually a limited window to act.


▸ Why Did I Receive Letter 2603C?

You may have received this letter because:

  • You filed a claim for refund or credit that the IRS reviewed and denied

  • You submitted an amended return (Form 1040-X) or claim based on deductions, credits, or overpayment

  • The IRS determined your documentation was incomplete, incorrect, or didn’t qualify


▸ What’s in the Letter?

Letter 2603C typically includes:

  • A clear statement that your claim or refund has been disallowed

  • The tax year(s) affected and the specific issue denied

  • A brief explanation of why the claim was rejected

  • Your right to appeal, and a deadline to do so (usually 30 days from the letter date)

- If you take no action, the denial becomes final — and the IRS will close the matter.


▸ What Should You Do?

  1. Review the letter carefully. Identify what the IRS rejected and why.

  2. Gather documentation to support your position, if you believe the decision is incorrect.

  3. Decide whether to appeal — typically by submitting a written protest within 30 days.

  4. Consult a tax professional before resubmitting or escalating the claim.


▸ When to Call a Tax Attorney

IRS refund claims can involve complex tax law and tight deadlines. A tax attorney can help if:

  • You believe the IRS wrongly disallowed your claim

  • You need to file a formal appeal or written protest

  • You want to explore your refund rights without triggering further issues

  • You’re unsure whether to pursue Tax Court action

We’ll help you understand your appeal options and fight for the refund you deserve.


▸ Don’t Lose a Valid Refund

If you received IRS Letter 2603C, the clock is ticking to respond.

Call Scammahorn Law Firm at (903) 595-1000 or fill out this quick form to schedule a consultation and get peace of mind.

Tell us about your tax issue, and a member of our legal team will be in touch shortly to discuss how we can assist you.

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