The main purpose of this legislation, known as the "Restoring Efficiency in Taxpayer Updates, Refunds, and Notifications Act" or the "RETURN Act," is to enhance the way the Internal Revenue Service (IRS) handles claims for tax refunds. The goal is to ensure that taxpayers receive timely and clear responses regarding their refund claims, particularly when those claims are denied. Key provisions of the Act include requirements for the IRS to review refund claims and provide detailed written explanations if a claim is denied, including information on how to appeal the decision.