§8247

1 cases·1 cited

Statute Text — 26 U.S.C. §8247

Statute text not available for this section.

1 Citing Cases

Yitzchok D. Rand & Shulamis Klugman, Petitioners 141 T.C. No. 12 · 2013

8247(a), 121 Stat. at 204. An erroneous claim for refund is any claim for refund of an "excessive amount", which is defined as "the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount ofsuch claim allowable". Sec. 6676(b). Such a penalty might have applied here, if respondent had asserted it. Th