U.S. Supreme Court

Case Status


Docket Number



Cert. Denied


Questions Presented

1. Whether the Sixth Circuit—in conflict with the decisions of this Court and other circuits—improperly held the taxpayer to a heightened burden in construing the substantive interest provision at issue.

2. Whether the Sixth Circuit—in conflict with the decisions of other circuits—improperly frustrated the taxpayer’s right to rely on the Internal Revenue Service’s own published guidance materials.

3. Whether 28 U.S.C. § 1346(a)(1) confers jurisdiction over an action, such as this, for the recovery of overpayment interest—an issue that the Solicitor General has inserted into this case.

Case Updates

Cert. petition denied

June 22, 2015

U.S. Chamber urges Supreme Court to review interest owed to companies on tax overpayments

April 09, 2015

The U.S. Chamber filed a brief supporting a certiorari petition filed by Ford Motor Company asking the Supreme Court to decide the date at which the IRS begins to owe interest on tax overpayments made to the IRS in the form of a cash bond. The Chamber’s brief argues that the Sixth Circuit in this case improperly allowed the IRS to disregard its own guidance and that the issue is of great importance given the complexity of the tax code and the time it may take many tax disputes to be resolved. In this case alone, the IRS’s position would deprive Ford Motor Company of over $475 million in interest payments.

Jonathan D. Hacker and Deanne M. Rice of O'Melveny & Myers LLP represented the U.S. Chamber of Commerce as co-counsel to the U.S. Chamber Litigation Center in this case.

Case Documents