What This Letter Means
Letter 569, Full/Partial Preliminary Claim Disallowance, means an IRS examiner reviewed your claim for refund (for example, Form 1040-X, 1120-X, or 843) and proposes to deny all or part of it. It is a 30-day letter. It gives you the chance to appeal before the denial becomes final.
The letter explains why the claim is being disallowed. It comes with:
- Form 4549 showing the adjustments, or Form 3363 when the full claim is denied and nothing else changes.
- Form 2297, a waiver of your right to receive a formal statutory notice of claim disallowance.
When a claim is denied, the examiner also has to consider the IRC 6676 penalty for an erroneous refund claim.
Your Options
- Agree. Sign the report and Form 2297. The case closes.
- Send more information. The examiner evaluates it and may revise the findings.
- Request Appeals. File a written protest by the response date asking for an Appeals conference.
Watch the Refund Suit Clock
If you don't respond in 30 days and don't sign Form 2297, the IRS issues a formal notice of claim disallowance (Letter 905 for partial, Letter 906 for full) by certified or registered mail.
Under IRC 6532, you generally have two years to file a refund suit in court. That two years runs from the mailing of the formal disallowance notice, or from when you file a signed Form 2297. Going to Appeals or asking the IRS to reconsider does not stop that clock. Know what Form 2297 does before you sign it.
What to Do
- Read the explanation for the disallowance.
- Decide within 30 days whether to agree, send support, or protest.
- Keep copies and use certified mail.
If the IRS is denying your refund claim and you want to fight for it, call us at (813) 229-7100.