Yes, taxpayers will receive notification if the IRS receives a Research Credit refund claim that it believes is deficient. During the transition period, taxpayers will be informed of a deficient claim for refund through Letter 6426C or 6428. The letter will indicate which of the five items of information are missing and provide 45 days to perfect the filing.
Sources:
IRM Part 4. Examining Process. Chapter 10. Examination of Returns. Section 8. Report Writing
IRM Part 21. Customer Account Services. Chapter 5. Account Resolution. Section 3. General Claims Procedures
IRM Part 21. Customer Account Services. Chapter 7. Business Tax Returns and Non-Master File Accounts. Section 4. Income Taxes/Information Returns
Notice 2008-39
IRM Part 4. Examining Process. Chapter 46. LB&I Examination Process. Section 3. Planning the Examination