Erroneous Tax Refund Fairness Act

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

D SanchezSponsor

23 cosponsors · 22 D, 1 R

22 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

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.

What it does: CRS summary · Introduced in House · Apr 10, 2003

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.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Erroneous Tax Refund Fairness Act

Latest action (Apr 10, 2003): Referred to the House Committee on Ways and Means.

Policy area: Taxation · Origin: House · Introduced: Apr 10, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.