[151-177] Apr 2026

: The letter will detail exactly why the refund was changed or held.

: If you believe the IRS is in error, you can file an appeal. For small disputes, you may use IRS Form 12203 (Request for Appeals Review) or a formal written protest for larger amounts. [151-177]

: Do not attempt to call immediately, as agents often cannot provide details until the notice is generated. : The letter will detail exactly why the