If any overpayment of tax imposed by this title is refunded within 45 days after the last day prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in the case of a return filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.
Like I said before, odd and no difference on transcript between return tax and IRS computer tax. Such a small odd amount must be interest...unless due to some change in policy relating to the COVID bills????
