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

Headnotes: 

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.

Updated July 9, 2014