JCX-3-23 (March 02, 2023)

Summary Of Joint Committee On Taxation Refund Review Under Section 6405 For Fiscal Years 2021 And 2022 And Certain Prior Years

Internal Revenue Code section 6405 provides that the Joint Committee on Taxation review refunds or credit of any income, war profits, excess profits, estate, or gift tax in excess of $2,000,000 ($5,000,000 in the case of a C corporation).  This document, prepared by the staff of the Joint Committee on Taxation, provides a statistical summary of the refund review process for fiscal years 2021 and 2022.  This document also provides similar statistical information for fiscal years 2013 – 2020.

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