Browse Arkansas Code titles and sections
28 U.S.C. § 2411 — Interest
Federal law — U.S. Code and appendices · legal_authorities
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2411
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 3578d0c7f63c64a0db4628f0c846898833647a0661508486b69cbf92c9ad3c85. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_b4f6d1f7e043570b0ea9f58e
Source file: Laws/federal/codes/united-states-code/title-28/section-2411-interest--4631a3df7c.md
Pages: Not recorded – Not recorded
Passage SHA-256: c3953929d47216e1a715c28a11c97616a100a9ebe06518fac35d54d477eeac12
Source location: Title 28, Chapter 161, § 2411; chapter-161-united-states-as-party-generally.md
Stored source content
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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The district courts shall have original jurisdiction, concurrent with the United States Court of Federal Claims, of:
(1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws;
(2) Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded either upon the Constitution, or any Act of Congress, or any regulation of an executive department, or upon any express or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort, except that the district courts shall not have jurisdiction of any civil action or claim against the United States founded upon any express or implied contract with the United States or for liquidated or unliquidated damages in cases not sounding in tort which are subject to sections 7104(b)(1) and 7107(a)(1) of title 41. For the purpose of this paragraph, an express or implied contract with the Army and Air Force Exchange Service, Navy Exchanges, Marine Corps Exchanges, Coast Guard Exchanges, or Exchange Councils of the National Aeronautics and Space Administration shall be considered an express or implied contract with the United States.
**(b)**
(1) Subject to the provisions of chapter 171 of this title, the district courts, together with the United States District Court for the District of the Canal Zone and the District Court of the Virgin Islands, shall have exclusive jurisdiction of civil actions on claims against the United States, for money damages, accruing on and afte
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1346
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Attorney General shall appoint, with the approval of the President, an Assistant Attorney General for Administration, who shall perform such duties as the Attorney General may prescribe.
**(b)** The position of Assistant Attorney General for Administration is in the competitive service.
**(c)** Notwithstanding the provisions of [section 901 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section901&num=0&edition=prelim), United States Code, the Assistant Attorney General for Administration shall be the Chief Financial Officer of the Department of Justice.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 507
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule**
(1) **Overpayment rate** — The overpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points (2 percentage points in the case of a corporation).
To the extent that an overpayment of tax by a corporation for any taxable period (as defined in subsection (c)(3), applied by substituting “overpayment” for “underpayment”) exceeds $10,000, subparagraph (B) shall be applied by substituting “0.5 percentage point” for “2 percentage points”.
(2) **Underpayment rate** — The underpayment rate established under this section shall be the sum of—
(A) the Federal short-term rate determined under subsection (b), plus
(B) 3 percentage points.
**(b) Federal short-term rate** For purposes of this section—
(1) **General rule** — The Secretary shall determine the Federal short-term rate for the first month in each calendar quarter.
(2) **Period during which rate applies**
(A) *In general* — Except as provided in subparagraph (B), the Federal short-term rate determined under paragraph (1) for any month shall apply during the first calendar quarter beginning after such month.
(B) *Special rule for individual estimated tax* — In determining the addition to tax under section 6654 for failure to pay estimated tax for any taxable year, the Federal short-term rate which applies during the 3rd month following such taxable year shall also apply during the first 15 days of the 4th month following such taxable year.
(3) **Federal short-term rate** — The Federal short-term rate for any month shall be the Federal short-term rate determined during such month by the Secretary in accordance with section 1274(d). Any such rate shall be rounded to the nearest full
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6621
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The President shall appoint, by and with the advice and consent of the Senate, sixteen judges who shall constitute a court of record known as the United States Court of Federal Claims. The court is declared to be a court established under article I of the Constitution of the United States.
**(b)** The President shall designate one of the judges of the Court of Federal Claims who is less than seventy years of age to serve as chief judge. The chief judge may continue to serve as such until he reaches the age of seventy years or until another judge is designated as chief judge by the President. After the designation of another judge to serve as chief judge, the former chief judge may continue to serve as a judge of the court for the balance of the term to which appointed.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 171
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
The United States shall be liable, respecting the provisions of this title relating to tort claims, in the same manner and to the same extent as a private individual under like circumstances, but shall not be liable for interest prior to judgment or for punitive damages.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2674
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 601
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2411
AMENDMENTS
1996—Subsec. (e). Pub. L. 104–316 struck out ‘‘shall so
report to the Comptroller General who’’ after ‘‘unen-
forceable, such officer’’ in second sentence.
1991—Subsec. (c). Pub. L. 102–83 substituted ‘‘section
3720 of title 38’’ for ‘‘section 1820 of title 38’’.
1990—Subsec. (c). Pub. L. 101–647 inserted at end ‘‘In
any case where the United States is a bidder at the ju-
dicial sale, it may credit the amount determined to be
due it against the amount it bids at such sales.’’
1986—Subsec. (d). Pub. L. 99–514 substituted ‘‘Internal
Revenue Code of 1986’’ for ‘‘Internal Revenue Code of
1954’’.
1966—Subsec. (a). Pub. L. 89–719 substituted ‘‘subject
matter—
‘‘(1) to quiet title to,
‘‘(2) to foreclose a mortgage or other lien upon,
‘‘(3) to partition,
‘‘(4) to condemn, or
‘‘(5) of interpleader or in the nature of interpleader
with respect to,’’
for ‘‘subject matter, to quiet title to or for the fore-
closure of a mortgage or other lien upon’’.
Subsec. (b). Pub. L. 89–719 substituted ‘‘complaint or
pleading shall set forth’’ for ‘‘complaint shall set
forth’’, and inserted sentence requiring the complaint
or pleading, in actions or suits involving liens arising
under the internal revenue laws, to include the name
and address of the taxpayer whose liability created the
lien and, if a notice of the tax lien was filed, the iden-
tity of the internal revenue office which filed the no-
tice, and the date and place such notice of lien was
filed.
Subsec. (c). Pub. L. 89–719 substituted ‘‘judgment or
decree in such action’’ for ‘‘judicial sale in such ac-
tion’’, ‘‘discharge of the property from the mortgage or
other lien’’ for ‘‘discharge of the property from liens
and encumbrances’’, and
Source: Supplied 2024 U.S. Code historical extraction · 28 U.S.C. § 2411
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.