I had a situation where the client filed this form late. Actually in 2011. You are allowed to file this up to 8/15/11 for 2009. When she failed to get her property tax refund, she called and I realized that I had not actually EF-d the return. Now it's too late. She will be getting a letter of denial. Included with the letter will be a form to appeal this decision as I understand. Has any Minnesota filers ever been successful with this appeal? I will have to cover her on the refund but was wondering if there is any chance sending in an appeal?. What would I say?