LO.5 Brianna, a calendar year taxpayer, files her income tax return for 2011 on February 3, 2012.

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LO.5 Brianna, a calendar year taxpayer, files her income tax return for 2011 on February 3, 2012. Although she makes repeated inquiries, she does not receive her refund from the IRS until May 28, 2012. Is Brianna entitled to interest on the refund? Explain.

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