Erroneous Tax Refund Fairness Act

Summary

Erroneous Tax Refund Fairness Act - Amends the Internal Revenue Code to require the abatement of interest on erroneous tax refunds without regard to the size of the refund unless the taxpayer or related third party has in any way caused such refund. Authorizes the Secretary of the Treasury not to abate all or any part of such interest if the taxpayer received notice of the erroneous refund before the date of demand and the taxpayer did not attempt to resolve the issue with the Internal Revenue Service within 30 days.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 April 2003

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 April 2003

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 April 2003

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.