Department of Treasury Internal Revenue Service
Notice 54
About Your Refund Check
The amount of the enclosed refund check is different from the amount shown on your return. you should be receiving a notice in a few days that explains why the amount of the check is different and what additional informationm, if any, you may need to provide the Internal Revenue Service. The notice will explain how to contact the Internal Revenue Service if you need to provide additional information or have questions about the notice. Please do not call us until you receive the notice.
If you are certain that the amount of the refund check is too high, please return the original check to the Internal Revenue Service center where you filed your tax return with a letter explaining the reasons why the amount is too high, and we will send you the correct amount. If you do not return the check, you may owe interest.
What kind of total BS is that? Why send a check if it isn't right? Why send a notice to warn of a future notice? Why try to charge interest to someone when it was YOUR mistake in sending too much. reg