Erroneous Refunds
Taxpayers who receive a refund check which appears to be in error
should print "void" or "non-negotiable" on the check, photocopy both
sides for their records and return it to the Internal Revenue Service center
where the return as filed. When returning a check to an IRS office in
person, request a receipt. Taxpayers are not held liable for interest on
repayments of erroneous refunds in the event IRS was clearly at fault and
the taxpayer is cooperative in repaying it.