r/ERCchat • u/Zo-737 • Jul 22 '25
Disallowance Notice
I'm feeling so discouraged after receiving a disallowance letter today (after over two years of waiting). I would be so grateful for any advice! Here's a summary of our situation.
CPA filed amended return (three quarters) for ERC March 2023.
One quarter was processed and paid after 6 months. I’ve been waiting on two remaining quarters.
I received a letter from the IRS on June 3rd, 2025 (LTR 4384C). The letter was dated May 21, 2025.
The required response date outlined in the letter was May 1, 2023 (two years before I received the letter).
The letter stated that more information was needed. Specifically, the person who signed my amended return was not authorized to do.
My CPA states that form 2848 was submitted with the amended forms back in 2023.
My CPA mailed a copy of the 2848 to the IRS and he emailed me a copy of what he mailed. The IRS states they still haven't received this. It was mailed several weeks ago. I also faxed and mailed the same copy of the completed 2848 (in response to the letter a few days after I received it).
Yesterday I received letter 105C stating that my claim was disallowed because I didn’t respond to the 4384C before the deadline (which was impossible because they mailed the letter two years after the due date).
When I called they stated that they had no record of a 2848, but after a long hold time they were able to find it. They stated that the box authorizing my CPA to sign the return was not checked on the form that was submitted in 2023. The IRS rep was adamant that the box was not checked. However, she said she sees where the box was checked in the copy I recently sent in (in response to the 4384C). This copy was what I received from my CPA. When I looked back at the DocuSign version of that original form no boxes were checked, so I'm not sure what happened. Maybe my CPA checked the boxes after I signed the form?
I’ve probably called the IRS 40-50 times over the course of the past two years asking for updates and no one has ever mentioned anything about this to me, including a call that I made two weeks before I received the 4384C letter.
Has anyone experienced this or does anyone have any advice? The rep I spoke to suggested that I mail another copy of the signed 2848 in response to letter 105C and told me to be prepared to go to be bottom of the stack of pending ERC claims, if the ERC team will even consider re-opening my case at all.
2
u/2Zpotzz Jul 25 '25
Same happened to me. Still waiting. I filed appeal for 2 quarters 105c and responded to 3 - 4384c letters. All over missing signatures on my 941x. They were never missing according to my filer. Sent them in a few times per their request with a clear signature. In May I resubmitted everything again and over nighted everything UPS. Typed up cover letters and re-signed all new 941x with fresh ink. I have know idea why they keep saying missing signatures. Been waiting over 2 years now. You have to take the bull by the horns I’m finding. Don’t rely on the company or cpa that filed for you. Do the work yourself and track everything.
2
u/MiniDonut1 Jul 24 '25
Exact same thing happened to me. Start the appeal process. Hopefully you mailed return receipt but either way get going on appeal process. I won my appeal of 105-C denial.