The U.S. IRS has published a practice unit, Erroneous Claim for Refund or Credit Penalty. The process overview of the practice unit includes the following:
Congress enacted IRC 6676 to allow penalties for erroneous tax refund or tax credit claims. The penalty may be imposed on a taxpayer filing an original return, an amended return, a claim, or any other form or writing that contends the taxpayer made an overpayment of tax. In the "Protecting Americans from Tax Hikes (PATH) Act of 2015," Co…