Joint Committee Review
Joint Committee Review means:
an U.S. Internal Revenue Service (IRS) examination of an amended tax return or claim for refund, required when the refund owed is in excess of $ 1 million. No credit or refund is released to the taxpayer until 30 days after a report is submitted to the Joint Committee on Taxation for review. Former IRC (check if this IRC provision is current here) §6405.
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