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Deductions & credits
...guessing as to what you are asking about.........
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Did you get a CP267 from the IRS ???
IF so, the IRS may have a record of you making a tax payment for some tax year (should be in their notice as to which one)...
...BUT..they don't have a filed tax return for that year.
Did you actually file for the year they are questioning?
And did you have an accepted e-file for that tax return, OR did you mail file it?
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Note on terminology:
When the IRS refers to a tax "Return" , what they are referring to is the all the tax data you send to them......a Return is not referring to a "Refund"
Yes......a lot of folks asking questions in this forum mis-use the term...asking about a Return...when they really mean "Refund",