EXPLANATION OF REASON FOR REFUND DISALLOWANCE.

SEC. 3505. EXPLANATION OF REASON FOR REFUND DISALLOWANCE. (a) In General.— Section 6402 (relating to authority to make credits or refunds) is amended by adding at the end the following new subsection: “(j) Explanation of Reason for Refund Disallowance.— In the case of a disallowance of a claim for refund, the Secretary shall provide the taxpayer with an explanation for such disallowance.”. (b) Effective Date.— The amendment made by this section shall apply to disallowances after the 180th day after the date of the enactment of this Act.