Title 28 — Judiciary and Judicial Procedure
Part VI · Chapter 161 — United States as Party Generally
§ 2411. Interest
Statutory text
In any judgment of any court rendered (whether against the United States, a collector or deputy collector of internal revenue, a former collector or deputy collector, or the personal representative in case of death) for any overpayment in respect of any internal-revenue tax, interest shall be allowed at the overpayment rate established under section 6621 of the Internal Revenue Code of 1986 upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. The Commissioner is authorized to tender by check payment of any such judgment, with interest as herein provided, at any time after such judgment becomes final, whether or not a claim for such payment has been duly filed, and such tender shall stop the running of interest, whether or not such refund check is accepted by the judgment creditor.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Title 28, United States Code, section —
Pub. L. 80–646 · 62 Stat. 869
Enacted · 28 U.S.C. § 2411
June 25, 1948, ch. 646, 62 Stat. 973
Source evidence
Code source credit
June 25, 1948, ch. 646, 62 Stat. 973Pub. L. 93–625 § 7(a)(2) · 88 Stat. 2108
Substituted · 28 U.S.C. § 2411(a)
Pub. L. 93–625 substituted “an annual rate established under section 6621 of the Internal Revenue Code of 1954” for “the rate of 6 per centum per annum”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 93–625 substituted “an annual rate established under section 6621 of the Internal Revenue Code of 1954” for “the rate of 6 per centum per annum”.Enacted provision · exact public law section
(2) The following provisions are each amended by striking out “the rate of 6 percent per annum” and inserting in lieu thereof the following: “an annual rate established under section 6621”: 26 USC 6601. (A) section 6601(a) (relating to interest on 26 USC 6602. underpayments), (B) section 6602 (relating to interest on erroneous refunds 26 USC 6611. recoverable by suit), (C) section 6611(a) (relating to interest on overpayments), 26 USC 6332. (D) section 6332(c)(1) (relating to interest with respect 26 USC 7426. to failure to surrender property subject to levy), and (E) section 7426(g) (relating to interest on judgments 26 USC 6601. with respect to property wrongfully levied upon).Federal Courts Improvement Act of 1982
Pub. L. 97–164 title III § 302(b) · 96 Stat. 25
Struck · 28 U.S.C. § 2411
Pub. L. 97–164 struck out “(a)” before “In any judgment”
Struck · 28 U.S.C. § 2411
Pub. L. 97–164 struck out subsec. (b) which provided that, except as otherwise provided in subsection (a) of this section, on all final judgments rendered against the United States in actions instituted under section 1346 of this title, interest was to be computed at the rate of 4 per centum per annum from the date of the judgment up to, but not exceeding, thirty days after the date of approval of any appropriation Act providing for payment of the judgment
Source evidence
Code amendment note
Pub. L. 97–164 struck out “(a)” before “In any judgment” and struck out subsec. (b) which provided that, except as otherwise provided in subsection (a) of this section, on all final judgments rendered against the United States in actions instituted under section 1346 of this title, interest was to be computed at the rate of 4 per centum per annum from the date of the judgment up to, but not exceeding, thirty days after the date of approval of any appropriation Act providing for payment of the judgment.Enacted provision · exact public law section
(b) Section 2411 of title 28, United States Code, is amended— (1) in subsection (a) by striking out “(a)”; and (2) by repealing subsection (b).Tax Reform Act of 1986
Pub. L. 99–514 § 1511(c)(18) · 100 Stat. 2085
Substituted · 28 U.S.C. § 2411
Pub. L. 99–514, § 1511(c)(18), substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”
Source evidence
Code amendment note
Pub. L. 99–514, § 1511(c)(18), substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.Enacted provision · exact public law section
(18) Section 2411 of title 28, United States Code, is amended by striking out “an annual rate established under section 6621” and inserting in lieu thereof “the overpayment rate established under section 6621”.Effective date note
Amendment by Pub. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99–514, set out as a note under section 6621 of Title 26, Internal Revenue Code.Tax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 28 U.S.C. § 2411
Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.Effective date note
Amendment by Pub. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99–514, set out as a note under section 6621 of Title 26, Internal Revenue Code.
5 of 6 references resolved to an enrolled provision · 1 partial
Notes
Historical and Revision Notes
1948 Act
Based on title 28, U.S.C., 1940 ed., §§ 765, 931(a), 932, Mar. 3, 1877, ch. 359, § 10, 24 Stat. 507; Feb. 13, 1925, ch. 229, § 8, 43 Stat. 940; Jan. 31, 1928, ch. 14, § 1, 45 Stat. 54; Aug. 2, 1946, ch. 753, §§ 410(a), 411, 60 Stat. 843, 844).
Section consolidates section 765 with provisions of sections 931(a) and 932, all of title 28, U.S.C., 1940 ed., relating to interest on judgments, the latter two sections being applicable to judgments in tort claims cases. For other provisions of said sections 931(a) and 932, see Distribution Table. Said section 932 made the provisions of said section 765 applicable to such judgments, therefore the provisions of said section 931(a) that “the United States shall not be liable for interest prior to judgment” was omitted as covered by the language of said section 765 providing that interest shall be computed from the date of the judgment.
Provisions of section 765 of title 28, U.S.C., 1940 ed., that when the findings of fact and the law applicable thereto have been filed in any case as provided in “section 763” [764] of title 28, U.S.C., 1940 ed., and the judgment or decree is adverse to the Government, it shall be the duty of the district attorney to transmit to the Attorney General of the United States certified copies of all the papers filed in the cause, with a transcript of the testimony taken, the written findings of the court, and his written opinion as to the same, that, whereupon, the Attorney General shall determine and direct whether an appeal shall be taken or not, and that, when so directed, the district attorney shall cause an appeal to be perfected in accordance with the terms of the statutes and rules of practice governing the same were omitted as unnecessary and covered by section 507 of this title which provides for supervision of United States attorneys by the Attorney General.
Words of section 765 of title 28, U.S.C., 1940 ed., “Until the time when an appropriation is made for the payment of the judgment or decree” were omitted and words “up to, but not exceeding, thirty days after the date of approval of any appropriation act providing for payment of the judgment” were substituted. Substituted words clarify meaning and are in accord with congressional procedure in annual deficiency appropriation acts for payment of judgments against the United States. The substituted words will obviate necessity of repeating such provisions in appropriation acts.
Changes were made in phraseology.
1949 Act
This section amends section 2411 of title 28, U.S.C., by restoring the provisions of section 177 of the former Judicial Code for the payment of interest on tax refunds.
Editorial Notes
References in Text
Section 6621 of the Internal Revenue Code of 1986, referred to in text, is classified to section 6621 of Title 26, Internal Revenue Code.
Amendments1949–1986 · 4 rounds
1986
Pub. L. 99–514, § 1511(c)(18), substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.
Pub. L. 99–514, § 2, substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1982
Pub. L. 97–164 struck out “(a)” before “In any judgment” and struck out subsec. (b) which provided that, except as otherwise provided in subsection (a) of this section, on all final judgments rendered against the United States in actions instituted under section 1346 of this title, interest was to be computed at the rate of 4 per centum per annum from the date of the judgment up to, but not exceeding, thirty days after the date of approval of any appropriation Act providing for payment of the judgment.
1975
Subsec. (a). Pub. L. 93–625 substituted “an annual rate established under section 6621 of the Internal Revenue Code of 1954” for “the rate of 6 per centum per annum”.
1949
Act , restored provisions relating to payment of interest on tax refunds.
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable for purposes of determining interest for periods after , see section 1511(d) of Pub. L. 99–514, set out as a note under section 6621 of Title 26, Internal Revenue Code.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–164 effective , see section 402 of Pub. L. 97–164, set out as a note under section 171 of this title.
Credits
1948–1986 · 5 acts
- 1948June 25, 1948, ch. 646, 62 Stat. 973
- 1949May 24, 1949, ch. 139, § 120, 63 Stat. 106
- 1975Pub. L. 93–625, § 7(a)(2), , 88 Stat. 2115
- 1982Pub. L. 97–164, title III, § 302(b), , 96 Stat. 56
- 1986Pub. L. 99–514, § 2, title XV, § 1511(c)(18), , 100 Stat. 2095, 2746.
Show as published
(June 25, 1948, ch. 646, 62 Stat. 973; May 24, 1949, ch. 139, § 120, 63 Stat. 106; Pub. L. 93–625, § 7(a)(2), , 88 Stat. 2115; Pub. L. 97–164, title III, § 302(b), , 96 Stat. 56; Pub. L. 99–514, § 2, title XV, § 1511(c)(18), , 100 Stat. 2095, 2746.)