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Overpayment Interest - Is the Tide Turning?, Part Two
Procedurally Taxing blog (2019)
  • Robert D. Probasco, Texas A&M University School of Law
Abstract
As a result of the recent Pfizer decision, there is now a circuit split concerning district court jurisdiction for overpayment interest suits. The Sixth Circuit (Scripps) said that jurisdiction is available under 28 U.S.C. sec. 1346(a)(1), regardless of the amount at issue. The Second Circuit (Pfizer) said that jurisdiction for these suits is only available under 28 U.S.C. sec. 1346(a)(1), and is limited to claims of $10,000 or less, thus pushing many suits to the Court of Federal Claims instead. In the Bank of America case, the district court for the Western District of North Carolina agreed with Scripps. The government has now pursued an interlocutory appeal to the Federal Circuit, which has not yet addressed this issue. The blog post also address conflicting policies Congress has expressed, with possible implications for where these suits should be heard.
Keywords
  • overpayment interest,
  • tax,
  • refund suit,
  • jurisdiction,
  • district court,
  • court of federal claims,
  • bank of america,
  • federal circuit,
  • pfizer,
  • scripps
Disciplines
Publication Date
October 16, 2019
Citation Information
Robert D. Probasco. "Overpayment Interest - Is the Tide Turning?, Part Two" Procedurally Taxing blog (2019)
Available at: http://works.bepress.com/robert-probasco/88/