C1 received $500.00 for 2/95. He has an unpaid tax liability of $127.50 for that month
because tax should have been, but was not, withheld. In 4/95, it is determined that
he should not have received any benefit for 2/95 and is overpaid $500.00. He is asked
to repay $500.00.
C1 refunds the $500.00. The case is alerted for BA review and the unpaid tax liability
If C1 had only refunded $300.00, $76.50 (25.5 percent of $300.00) of the unpaid tax
liability would have been deleted.