@ sekrubas-icloud-
Are you due a Federal refund? If so, you can look it up in the IRS "Where's My Refund" tool at the link below.
It might be good to know what information is showing there when you talk to the IRS agent, or if it finds no information.
https://www.irs.gov/wheres-my-refund
If you are due a refund, then when using the tool, use only the Federal refund amount shown on your Form 1040, Line 35a.
You asked: "What do I do if the IRS has no record of me ever filing...."
Or are you saying you already used the IRS "Where's My Refund" tool, and it couldn't find your information? Is that what you mean when you said "IRS has no record..."? Or did you get a second letter from the IRS where they explicitly said you didn't file?
