Skip to main content
Popular Press
Pfizer Again - On To The Substantive Issue
Procedurally Taxing blog (2020)
  • Robert D. Probasco, Texas A&M University School of Law
Abstract
If the IRS issues a refund check within a 45-day "safe harbor," it doesn't have to pay the taxpayer interest on the refund. But what if the refund check is lost and has to be re-issued? The IRS says as long as the original check was issued within the safe harbor, a later reissured check still doesn't include interest. The taxpayer disagrees.
Keywords
  • IRS,
  • Tax,
  • interest,
  • refund,
  • Pfizer
Disciplines
Publication Date
September 23, 2020
Citation Information
Robert D. Probasco. "Pfizer Again - On To The Substantive Issue" Procedurally Taxing blog (2020)
Available at: http://works.bepress.com/robert-probasco/112/