October Term 2007 · Docket 07-308
Can the government keep interest on refunded taxes after the refund deadline passes?
The government claims it can keep interest on refunded taxes after the refund deadline passes. The mining company argues the government must return that interest.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
The company argues the government must return interest to fully remedy the tax error.
The government argues the refund deadline bars the company from recovering interest.
questions
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 41-45 — Transcript, file page 10, lines 41-45
- Official Supreme Court Transcript — file page 10, lines 51-5 — Transcript, file page 10, lines 51-5
- Official Supreme Court Transcript — file page 11, lines 31-39 — Transcript, file page 11, lines 31-39
- Official Supreme Court Transcript — file page 12, lines 31-37 — Transcript, file page 12, lines 31-37
- Official Supreme Court Transcript — file page 17, lines 5-33 — Transcript, file page 17, lines 5-33
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 17-29 — Transcript, file page 4, lines 17-29
- Official Supreme Court Transcript — file page 4, lines 51-7 — Transcript, file page 4, lines 51-7
- Official Supreme Court Transcript — file page 6, lines 21-23 — Transcript, file page 6, lines 21-23
- Official Supreme Court Transcript — file page 6, lines 27-33 — Transcript, file page 6, lines 27-33
- Official Supreme Court Transcript — file page 6, lines 41-9 — Transcript, file page 6, lines 41-9
- Official Supreme Court Transcript — file page 6, lines 9-17 — Transcript, file page 6, lines 9-17
- Official Supreme Court Transcript — file page 7, lines 25-31 — Transcript, file page 7, lines 25-31
- Official Supreme Court Transcript — file page 8, lines 9-21 — Transcript, file page 8, lines 9-21
A citizen's guide to the whole case
What this case is about
The dispute centers on whether the government must return interest on refunded taxes after the statutory refund deadline expires. The company argues the government must return that interest. The government argues it can keep the interest.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 5-33 — Transcript, file page 17, lines 5-33
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
How the case got here
The Supreme Court heard oral argument in this case on March 24, 2008.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
What each side wants
The company wants the government to return the interest on the refunded taxes.
The government wants to keep the interest on the refunded taxes.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 5-33 — Transcript, file page 17, lines 5-33
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
What each side says
The company argues the government must return interest to fully remedy the tax error.
The government argues the refund deadline bars the company from recovering interest.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 5-33 — Transcript, file page 17, lines 5-33
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
What the justices asked
Justice Scalia asked why the parties want to split the tax and interest components.
Justice Breyer asked if the company can recover both payments and interest after three years.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 41-45 — Transcript, file page 10, lines 41-45
- Official Supreme Court Transcript — file page 10, lines 51-5 — Transcript, file page 10, lines 51-5
- Official Supreme Court Transcript — file page 11, lines 31-39 — Transcript, file page 11, lines 31-39
- Official Supreme Court Transcript — file page 12, lines 31-37 — Transcript, file page 12, lines 31-37
- Official Supreme Court Transcript — file page 4, lines 17-29 — Transcript, file page 4, lines 17-29
- Official Supreme Court Transcript — file page 4, lines 51-7 — Transcript, file page 4, lines 51-7
- Official Supreme Court Transcript — file page 6, lines 21-23 — Transcript, file page 6, lines 21-23
- Official Supreme Court Transcript — file page 6, lines 27-33 — Transcript, file page 6, lines 27-33
- Official Supreme Court Transcript — file page 6, lines 41-9 — Transcript, file page 6, lines 41-9
- Official Supreme Court Transcript — file page 6, lines 9-17 — Transcript, file page 6, lines 9-17
- Official Supreme Court Transcript — file page 7, lines 25-31 — Transcript, file page 7, lines 25-31
- Official Supreme Court Transcript — file page 8, lines 9-21 — Transcript, file page 8, lines 9-21
Why it matters
This case determines whether the government can retain interest on refunded taxes. It affects how taxpayers recover money from the government. It defines the scope of tax refund remedies.
Official sources for this section
- Official Supreme Court Transcript — file page 17, lines 5-33 — Transcript, file page 17, lines 5-33
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 41-45 — Transcript, file page 10, lines 41-45
- Official Supreme Court Transcript — file page 10, lines 51-5 — Transcript, file page 10, lines 51-5
- Official Supreme Court Transcript — file page 11, lines 31-39 — Transcript, file page 11, lines 31-39
- Official Supreme Court Transcript — file page 12, lines 31-37 — Transcript, file page 12, lines 31-37
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 17-29 — Transcript, file page 4, lines 17-29
- Official Supreme Court Transcript — file page 4, lines 51-7 — Transcript, file page 4, lines 51-7
- Official Supreme Court Transcript — file page 6, lines 21-23 — Transcript, file page 6, lines 21-23
- Official Supreme Court Transcript — file page 6, lines 27-33 — Transcript, file page 6, lines 27-33
- Official Supreme Court Transcript — file page 6, lines 41-9 — Transcript, file page 6, lines 41-9
- Official Supreme Court Transcript — file page 6, lines 9-17 — Transcript, file page 6, lines 9-17
- Official Supreme Court Transcript — file page 7, lines 25-31 — Transcript, file page 7, lines 25-31
- Official Supreme Court Transcript — file page 8, lines 9-21 — Transcript, file page 8, lines 9-21
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 17, lines 5-33 — Transcript, file page 17, lines 5-33
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
- Official Supreme Court Transcript — file page 17, lines 5-33 — Transcript, file page 17, lines 5-33
- Official Supreme Court Transcript — file page 3, lines 19-39 — Transcript, file page 3, lines 19-39
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.