I did receive a letter with a corrected amount from the IRS but not refund
did you check your transcript at IRS.GOV? does it show a payment to you?
is it possible they sent it and it got lost?
were you expecting direct deposit or a paper check?
(and I'll assume you read the letter correctly and it shows a refund and not money owed????)
I can't find the original letter however I logged into my IRS account and it says a refund was issued but we haven't received it.
If the IRS transcript shows it was sent out then check your bank records carefully. If it was never received you have to put a trace on the missing payment :
To start a payment trace: