IRS Letter 105C or 106C- Denied Refund- How Can I Get my money The IRS has chosen to deny your returns. This guide will help you understand why the IRS sent you the Letter 105C or 106C and will discuss your options, as well as addressing the following areas; 1) What if I believe I am owed a refund, 2) Where do I mail the request, 3) After the call, 4) Important things to know about filing back returns We will also provide access to other guides. If you determine that you are totally feeling overwelmed and unable to properly handle this matter, you may seek representation from one of the largest and most experience national tax resolution firms in the country. Should you need to go that route, we would apply 100% of the cost of this guide as a discount on the initial service provide by Legacy Tax & Resolution Services.