26 U.S.C. § 6612

Cross references

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(a) Interest on judgments for overpayments

For interest on judgments for overpayments, see 28 U.S.C. 2411(a).

(b) Adjustments

For provisions prohibiting interest on certain adjustments in tax, see section 6413(a).

For other restrictions on interest, see sections 2014(e) (relating to refunds attributable to foreign tax credits), 6412 (relating to floor stock refunds), 6413(d) (relating to taxes under the Federal Unemployment Tax Act), 6416 (relating to certain taxes on sales and services), 6419 (relating to the excise tax on wagering), 6420 (relating to payments in the case of gasoline used on the farm for farming purposes), and 6421 (relating to payments in the case of gasoline used for certain nonhighway purposes or by local transit systems).

(Aug. 16, 1954, ch. 736, 68A Stat. 820; Apr. 2, 1956, ch. 160, § 4(f), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(7), 70 Stat. 397; Pub. L. 107–16, title V, § 532(c)(12), June 7, 2001, 115 Stat. 75; Pub. L. 115–141, div. U, title IV, § 401(a)(297), Mar. 23, 2018, 132 Stat. 1198.)Editorial NotesReferences in Text

The Federal Unemployment Tax Act, referred to in subsec. (c), is act Aug. 16, 1954, ch. 736, §§ 3301 to 3311, 68A Stat. 454, which is classified generally to chapter 23 (§ 3301 et seq.) of this title. For complete classification of this Act to the Code, see section 3311 of this title and Tables.

Amendments

2018—Subsec. (c). Pub. L. 115–141 inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”.

2001—Subsec. (c). Pub. L. 107–16 struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”.

1956—Subsec. (c). Act June 29, 1956, inserted reference to section 6421 of this title.

Act Apr. 2, 1956, inserted reference to section 6420 of this title.

Statutory Notes and Related SubsidiariesEffective Date of 2001 Amendment

Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.

Effective Date of 1956 Amendment

Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date note under section 4041 of this title.

Notes of Decisions

Cited in 3 cases, 1958–2004 · leading case: Saladino v. United States, 62 Fed. Cl. 782 (Fed. Cl. 2004).

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Saladino v. United States, 62 Fed. Cl. 782 (Fed. Cl. 2004). “In the latest iteration of plaintiffs legal theories in Saladino III, which the court has treated as plaintiffs corrected version of his second amended complaint lodged for filing, plaintiff asserts as authority for this suit 26 U.S.C. §§ 6612 (a) and 6672(c)(2) (2000), based on…”

Howard v. United States, 779 F. Supp. 432 (S.D. Ind. 1991). · cites it 3× “§ 2411 and 26 U.S.C. §§ 6612 and 6621. The parties are ORDERED to brief the issue of whether plaintiff is entitled to reasonable administrative and litigation costs under 26 U.”

Sam Snyder v. United States, 260 F.2d 826 (9th Cir. 1958). “, as the same is incorporated in the Internal Revenue Code by § 3773 of the 1939 Code, reenacted as § 6612 of the 1954 Code, 26 U.S.C.A. § 6612 . 6 The Government cannot take advantage of its own wrong in not issuing the check for the full amount due on the .”

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