§ 2411. — Interest.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC2411]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART VI--PARTICULAR PROCEEDINGS
CHAPTER 161--UNITED STATES AS PARTY GENERALLY
Sec. 2411. Interest
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.
(June 25, 1948, ch. 646, 62 Stat. 973; May 24, 1949, ch. 139, Sec. 120,
63 Stat. 106; Pub. L. 93-625, Sec. 7(a)(2), Jan. 3, 1975, 88 Stat. 2115;
Pub. L. 97-164, title III, Sec. 302(b), Apr. 2, 1982, 96 Stat. 56; Pub.
L. 99-514, Sec. 2, title XV, Sec. 1511(c)(18), Oct. 22, 1986, 100 Stat.
2095, 2746.)
Historical and Revision Notes
1948 Act
Based on title 28, U.S.C., 1940 ed., Secs. 765, 931(a), 932, Mar. 3,
1877, ch. 359, Sec. 10, 24 Stat. 507; Feb. 13, 1925, ch. 229, Sec. 8, 43
Stat. 940; Jan. 31, 1928, ch. 14, Sec. 1, 45 Stat. 54; Aug. 2, 1946, ch.
753, Secs. 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.
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.
Amendments
1986--Pub. L. 99-514, Sec. 1511(c)(18), substituted ``the
overpayment rate established under section 6621'' for ``an annual rate
established under section 6621''.
Pub. L. 99-514, Sec. 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 May 24, 1949, restored provisions relating to payment of
interest on tax refunds.
Effective Date of 1986 Amendment
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.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section 402
of Pub. L. 97-164, set out as a note under section 171 of this title.
Section Referred to in Other Sections
This section is referred to in title 26 sections 6612, 6622, 7437;
title 31 section 1304.
