Reading Room Document

Prejudgment Interest Under the Back Pay Act for Refunds of Federal Insurance Contributions Act Overpayments

The Back Pay Act's authorization of prejudgment interest does not apply to the return of a Federal Insurance Contributions Act tax overpayment. Even if the Back Pay Act did apply to such returns, an agency's specific exemption from liability under the Federal Insurance Contributions Act would override the provisions of the Back Pay Act. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/20331/download.

May 31, 1994