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Overpayment Interest - Is the Tide Turning?, Part One
Procedurally Taxing blog (2019)
  • Robert D. Probasco, Texas A&M University School of Law
Abstract
There have several cases in the same 15 years holding that district courts have jurisdiction over overpayment interest suits, regardless of the amount at issue, under 28 U.S.C. sec. 1346(a)(1). Only the Sixth Circuit had endorsed that position. Recently, the Second Circuit in the Pfizer case disagreed, holding that district court jurisdiction for these suits is only available under 28 U.S.C. sec. 1346(a)(1), which has a $10,000 limitation for the amount at issue. This is a significant win for the government, which believes that large claims like this should be exclusively handled in the Court of Federal Claims. A district court in Colorado, in the Estate of Culver case, quickly followed the Second Circuit's lead.
Keywords
  • overpayment interest,
  • tax,
  • refund suit,
  • jurisdiction,
  • district court,
  • court of federal claims,
  • second circuit,
  • pfizer,
  • estate of culver
Disciplines
Publication Date
October 15, 2019
Citation Information
Robert D. Probasco. "Overpayment Interest - Is the Tide Turning?, Part One" Procedurally Taxing blog (2019)
Available at: http://works.bepress.com/robert-probasco/87/