Popular Press
Pfizer Again - On To The Substantive Issue
Procedurally Taxing blog
(2020)
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/