WASHINGTON, Jan. 3 -- Sen. Mike Braun, R-Indiana, issued the following news release: Senator Mike Braun (R-IN), Senator Pat Roberts (R-KS), and Senator Kyrsten Sinema (D-AZ) introduced the Tax Payment Clarification Act (S. 2998) to fix the tax code to ensure the Internal Revenue Service (IRS) follows congressional intent regarding structured payments of corporate tax liabilities. "Through an unintended loophole companies are being denied access to money that they overpaid to the IRS and this l  more