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26 U.S. Code 6676 - Erroneous claim for refund or credit
If a claim for refund or credit with respect to income tax is made for an excessive amount, unless it is shown that the claim for such excessive amount is
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Erroneous Claim for Refund or Credit
May 10, 2023 The Erroneous Claim for Refund or Credit penalty applies if you submit a claim for refund or credit of income tax for an excessive amount
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Apple Developer Program Paid Applications Agreement
Upon correction of the tax categorization, Apple will deduct any penalties and interest resulting from the inaccuracy, and remit to You any remaining amounts
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