27 CFR 70.91 – Interest on erroneous refund recoverable by suit
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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.