United States Federal Circuit

The "due date" under 26 U.S.C. section 6611, concerning payment of interest on federal income tax overpayments, is the due date of the tax returns, and this date does not change as a result of credit elect overpayments.

Appellate Information

• Decided 09/06/2002
• Published 09/06/2002

Judges

• DYK, Circuit Judge., Before MAYER, Chief Judge, MICHEL, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• A. Duane Webber,Baker & McKenzie, of Washington, DC, argued for plaintiff-appellant.   Of counsel was Neal J. Block, Baker & McKenzie, of Chicago, Illinois.


• For Appellees:
  
• Paula K. Speck, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee.   With her on the brief were Eileen J. O'Connor, Assistant Attorney General;  and Richard Farber, Attorney.