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Authorities Provided by the Internal Revenue Code Are Not Effectively Used to Address Erroneous...

The Commissioner, Wage and Investment Division, should assess the erroneous refund penalty for reduced or disallowed withholding and refundable credit claims on all claims for which the IRS determines the claim is excessive and does not have a reasonable basis, and the taxpayer is not subject to the penalties under I.R.C. Sections 6662, 6662A, and 6663.