IRS practice unit: Penalties for erroneous claims for refund or credit
Erroneous claim for refund or credit penalty
Penalties for erroneous claims for refund or credit
The IRS Large Business and International (LB&I) division today publicly released a “practice unit”—part of a series of IRS examiner “job aides” and training materials intended to describe for IRS agents leading practices about tax concepts in general and specific types of transactions.
The title of the “process unit” (as referred to by the IRS) is: Erroneous claim for refund or credit penalty
Read the process unit on the IRS practice unit webpage (posting date of March 22, 2022).
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