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The personal representative may change a disallowance to an allowance, in whole or in part, until it is barred under subsection (1). The "Claim Disallowance" IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.700.3806 Allowance and disallowance of claims. The form used is Notice of Disallowance of Claim, ( PC 580). Your complaint must be filed with the appropriate district, circuit, or probate court not later than 63 days after the mailing or delivery of this notice. For good cause shown, the court may reasonably extend the time for filing the notice of allowance or disallowance of a properly filed claim. The filing and resolution of a claim against an estate. (The court must approve certain claims before they are paid.) (A creditor has 90 days to act on a rejected claim. The "Claim Disallowance" IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed. The "Claim Disallowance" IRS Letter 105C or Letter 106C is your legal notice that the IRS is not allowing the credit or refund you claimed.