The question of where (and when) taxpayers can sue the government to receive interest on tax overpayments/refunds has been the subject of several cases in the last few years. Can they sue in district court, or only the Court of Federal Claims, when the amount at issue is greater than $10,000? Does the Internal Revenue Code statute of limitations for refund suits apply, or the general six-year federal statute of limitations?

Part One recaps and updates the status of two cases decided last year. Part Two will address the most recent case.