Hypothetically speaking, what if the IRS overpaid in a return
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IDK usually on a small amount like that I doubt they'll care. It could be years before they catch some mistakes. They might not ever catch yours though. If they do all they can do is ask for their $70 back.
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They won't charge interest when it was they're mistake and you filed everything correctly. Now on the other hand if you knowingly falsified some info to get more back then yes they charge interest on that, but not if it was their mistake.