§6602. Interest on erroneous refund recoverable by suit — Inbound Citations

Citations to 26 U.S.C. § 6602 as a whole

• 26 U.S.C. § 6404(e)(2)

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  (2) The Secretary shall abate the assessment of all interest on any erroneous refund under section 6602 until the date demand for repayment is made, unless—

  (A) the taxpayer (or a related party) has in any way caused such erroneous refund, or

  (B) such erroneous refund exceeds $50,000.