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At what point would the IRS typically start paying interest on a refund due to a taxpayer who electronically filed their return before the due

At what point would the IRS typically start paying interest on a refund due to a taxpayer who electronically filed their return before the due date? a. when more than 45 days had passed since the due date of the return b. when at least 60days has passed since the due date of the return c. when at least 90 days had passed since the due date of the return. d. the IRS never pays interest on refunds

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