The clock started the day you received Letter 105-C or 106-C. Filing an Appeal doesn't pause it. After two years, the money is gone — even if your claim was valid. Find out where you stand in five minutes.
If the IRS sent you a Letter 105-C (full disallowance) or 106-C (partial disallowance) on your ERC claim, federal law gives you exactly two years to file a refund lawsuit in U.S. District Court or the Court of Federal Claims.
After that deadline, the IRS is legally barred from paying your refund — even if your original claim was 100% valid. Most owners assume filing an Appeal pauses the clock. It doesn't. Appeals can take 18+ months, and the deadline runs the entire time.
Answer 12 questions about your business, your ERC claim, and any IRS correspondence you've received. Takes about 5 minutes.
We show you which recovery pathways apply — ERC litigation, tariff refunds, R&D credits, cost segregation — with specific deadlines and dollar ranges.
Book a free 20-minute assessment call. We connect you with vetted attorneys and recovery specialists in our network — at no cost to you.
If any of these describe your business, you may be owed money.
You filed an ERC claim and got a denial letter (105-C or 106-C)
You imported goods between April 2025 and February 2026 and paid tariffs
You haven't claimed R&D credits but you build, design, or develop
You own commercial real estate and haven't done a cost segregation study
You've made significant equipment purchases in the last 3 years
You're not sure what your business is owed — and you want to find out
Got a Letter 105-C or 106-C? You have a hard 24-month deadline to file a federal refund suit. We connect you with attorneys experienced in ERC litigation, audit defense, and the IRS's new Form 907 deadline extension — before your clock runs out.
Typical recovery: $50K – $500K+Most small businesses are owed money in 3+ categories — tariffs (CAPE + duty drawback), R&D credits, cost segregation, sales tax overpayments. We match you with the right specialist.
Typical recovery: $10K – $300K+ per categoryHave a pending tariff or tax refund claim? You may not need to wait 12–36 months for CBP or the IRS. Get cash for your claim today through vetted purchasers in our network.
Recovery timeline: Days, not yearsThe law is changing fast — IEEPA refunds, ERC deadlines, new credit programs. RefundWatch tracks regulatory developments and gives you deadline alerts for your entries and credits.
$99/month — Don't miss a deadlineRefund Owed is an independent qualification and matching platform. We don't file claims, give legal or tax advice, or take a cut of your refund. We pre-qualify your business across every major refund category, then match you with vetted attorneys, customs brokers, and recovery specialists in our partner network. Specialists pay us a flat marketing fee for qualified introductions. You pay nothing.
We're not a law firm or recovery service. We match — we don't represent.
Every attorney and specialist in our network has been screened for credentials, track record, and customer outcomes.
Eligibility check, scorecard, and assessment call are all free. You pay specialists directly when you engage them at standard market rates.
No. Refund Owed is an independent qualification platform. We connect business owners with attorneys and recovery specialists in our network. We don't practice law or tax preparation.
The eligibility check, personalized scorecard, and 20-minute assessment call are free. If you engage a specialist from our network, you pay them directly at their standard rates — typically a flat fee, hourly, or contingency depending on the recovery type.
Vetted specialists in our network pay us a flat marketing fee when we deliver pre-qualified introductions. We do not take a percentage of your recovery, fee-share with attorneys, or accept compensation contingent on the outcome of your case. Our compensation does not affect our matching — see our full disclosure in our Terms of Service.
If the IRS denied your Employee Retention Credit claim, they sent you Letter 105-C (full disallowance) or Letter 106-C (partial disallowance). Federal law gives you exactly two years from the date on that letter to file a refund lawsuit in federal court. After that deadline passes, the IRS cannot legally pay your refund — even if your claim was valid. Filing an Appeal does not pause this two-year clock.
No. The filing window for new ERC claims closed on April 15, 2025 (or earlier for certain quarters under the One Big Beautiful Bill Act). Our network helps businesses whose claims were already filed and are now (1) denied via Letter 105-C or 106-C, (2) still pending IRS processing, or (3) under IRS audit. If you have a denial letter, time is short — but the IRS recently introduced Form 907, a streamlined process to extend your two-year litigation deadline if you have six months or less remaining. We can connect you with attorneys who file these extensions.
The U.S. Supreme Court ruled in February 2026 that tariffs imposed under the International Emergency Economic Powers Act were unlawful. CBP launched the CAPE refund system on April 20, 2026. If your business was the importer of record on entries between April 2025 and February 2026, you may be eligible. Our eligibility check will identify which recovery pathway fits your situation.
Most small business owners are eligible for multiple credit and refund programs simultaneously. Our 12-question eligibility check screens across every major category — tariffs, ERC, R&D credits, WOTC, cost segregation, sales tax recovery, and property tax appeals — and gives you a single scorecard showing which apply.
Every attorney and specialist in our network is vetted for: licensure, professional credentials, audit defense capability, E&O insurance, track record of closed engagements, and client outcomes. We don't accept partners who use predatory contingency structures, hidden fees, or aggressive collection practices.
No. You're free to use any attorney or specialist you choose. Our platform also includes links to state bar lawyer referral services and specialty bar association directories if you prefer to find representation independently.
Yes. We collect only what's necessary to match you with the right specialist. We never sell your data. You opt in to be contacted by specific specialists in our network when you submit the eligibility check, and you can opt out at any time. See our Privacy Policy for full details.
For time-sensitive matters (ERC disallowance deadlines, tariff protest deadlines, expiring filing windows), most network partners can begin engagement within 5–10 business days of your assessment call.
Five minutes. No cost. No commitment.
Check my eligibility →Refund Owed is an independent qualification platform. We are not a law firm or accounting firm and do not provide legal, tax, or accounting advice. Educational content only.