What is an erroneous refund.

Bibliographic Details
Corporate Author: United States. Internal Revenue Service
Format: Government Document Book
Language:English
Published: [Washington, D.C.?] : [Dept. of the Treasury, Internal Revenue Service?], [1992]
Edition:Rev. 01-01-92.
Subjects:
Description
Item Description:Cover title.
Shipping list number: 92-217-P.
"Control number OSC 0191."
"Effective date 01/01/92."
"Review date 01/01/93."
Physical Description:18 pages : illustrations ; 28 cm.