Erroneous Tax Refund Fairness Act

[AI summary unavailable — showing source text] Erroneous Tax Refund Fairness Act - Amends the Internal Revenue Code to require the abatement of interest on erroneous tax refunds without regard to the size of the refund unless the taxpayer or related third party has in any way caused such refund. Authorizes the Secretary of the Treasury not to abate all or any part of such interest if the taxpayer received notice of the erroneous refund before the date of demand and the taxpayer did not attempt to resolve the issue with the Internal Revenue Service within 30 days.…