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U.S. Code as of:
01/19/04
Section 2411. Interest
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.
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