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My 2021 and 2022 e-file returns have been rejected by the IRS even though the AGI and the PIN were correct. For both the returns, I was getting a refund. So, I think IRS is rejecting the returns with a refund so that they can delay the refund payment. My son's 2021 return was also rejected because he had a refund but my daughter's 2021 and 2022 returns were accepted because she owed taxes.