Erroneous Tax Refund Fairness Act - Amends the Internal Revenue Code to require the Secretary of the Treasury to abate interest on erroneous refund checks without regard to the amount of the refund check (current law provides for no abatement for refund checks exceeding $50,000 or for erroneous refunds caused by the taxpayer or a related third party). Authorizes the Secretary to deny abatement if the taxpayer received notice of the erroneous refund before the Internal Revenue Service (IRS) made demand for repayment and did not attempt to resolve the issue within 30 days.
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