The reference date is the date of service of the tax refund notice.

其减除日期为核定退税通知书送达日。

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For a refund to any person issued a notice, notification may be sent to the parties themselves or sent to an agent on behalf of the parties.

如需向任何人发出退票通知，通知可发给当事人本人或发给代表当事人之代理人。

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We are confident more than 90 percent of our clients impacted by the form delay have either received their tax refund or received notice of a possible refund date.

FORBES: H&R Block Offers Apology, Cash To Make Up For Filing Snafu

When the Service disallows a claim for refund, it sends a letter, known as a Notice of Claim Disallowance, to the taxpayer explaining that disallowance.

FORBES: When It Comes to the Two Year Statute - You are on Your Own

If you file for a refund and the IRS denies your claim, they will send you a Notice of Claim Disallowance.

FORBES: When It Comes to the Two Year Statute - You are on Your Own