HR 1756
108th Congress
House
Taxation
Collection of accounts
Finance and Financial Sector
Income tax
Interest
Tax refunds
Erroneous Tax Refund Fairness Act
Introduced: April 10, 2003
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 10, 2003
Referred to the House Committee on Ways and Means.
Apr 10, 2003
Introduced in House
Plain-English 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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1