IRS Letter 915
Partial Disallowance Letter
IRS Letter 915 is sent when the IRS has reviewed your tax return, claim, or appeal and decided to disallow part but not all of what you submitted. This may apply to refund claims, deductions, credits, or adjustments.
You still have rights to appeal or provide additional information before the IRS finalizes its decision.
▸ Why Did I Receive Letter 915?
You likely received Letter 915 because:
You filed an amended return or claim for refund
You were involved in an audit or appeal, and part of your position was not accepted
The IRS reviewed supporting documentation but found only partial justification
You did not fully respond to a prior information request
▸ What’s in the 915 Letter?
Your Letter 915 will typically include:
A description of the issue(s) disallowed
An explanation of what was accepted or allowed
Instructions for what to do next if you disagree
Your right to appeal within a specific deadline (usually 30 days)
▸ What Should You Do?
Review the letter carefully. See what the IRS agreed with and what they denied.
Gather documentation. If you want to contest the disallowed portion, you may need to submit more evidence.
Appeal the decision. You typically have 30 days to request an appeal or file a written protest.
If you agree with the IRS, no further action is needed.
▸ When to Call a Tax Attorney
If you believe the IRS disallowed part of your claim unfairly or you’re unsure how to respond, a tax attorney can:
Review your Letter 915 and supporting documents
Help you prepare and file an appeal or protest letter
Represent you before the IRS Office of Appeals
Guide you through next steps if the IRS escalates the case
Don’t leave money on the table if you’re entitled to it.
▸ Get the Representation You Deserve
Partial disallowance doesn’t have to be the end of the road.
Call Scammahorn Law Firm at(903) 595-1000 or fill out this quick form to schedule a consultation and respond with confidence.
