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EXXON MOBIL CORP. & AFFILIATED COMPANIES v. C.I.R.

No. 06-60276.

484 F.3d 731 (2007)

EXXON MOBIL CORPORATION AND AFFILIATED COMPANIES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

April 10, 2007.

Attorney(s) appearing for the Case

Alan I. Horowitz (argued), Robert Letcher Moore, II, Kevin Lee Kenworthy, Miller & Chevalier, Washington, DC, for Petitioner.

Steven W. Parks (argued), U.S. Dept. of Justice, Tax Div., Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, I.R.S., Thomas J. Clark, U.S. Dept. of Justice, Tax Div., Appellate Section, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Washington, DC, for Respondent.

Before DAVIS, DENNIS and PRADO, Circuit Judges.

W. EUGENE DAVIS, Circuit Judge:

Overpayments of tax to the Internal Revenue Service earn interest (compounded daily) from the date paid to the IRS until refunded to the taxpayer. Effective January 1, 1995, section 6621(a)(1) of the Internal Revenue Code was amended to provide that "to the extent that an overpayment of tax by a corporation for any taxable period . . . exceeds $10,000," the rate at which the government pays...

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