Code of Federal Regulations · Section
§ 70.91 — Interest On Erroneous Refund Recoverable By Suit
27 C.F.R. § 70.91
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Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by a civil action pursuant to 26 U.S.C. 7405, shall bear interest at the underpayment rate referred to in § 70.93 of this part.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Interest on erroneous refund recoverable by suit26 U.S.C. § 6602
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Action for recovery of erroneous refunds26 U.S.C. § 7405