Get your taxes done using TurboTax

@dmertz 

2019 Instructions for Form 5329
"If your request is not granted, the IRS will notify you
regarding any additional tax you may owe on the shortfall."

 

the phrase you cited "deny or grant" does not appear.

 

@ender Refer to IRS booklet  2019 1040 and 1040-SR Instructions for how to assemble your tax return.