Mary McNulty Quoted in Tax Notes Today on Overpayment of Interest Suits

“Will Scripps be Scrapped?”

The question whether federal district courts have concurrent jurisdiction with the Court of Federal Claims regarding overpayment interest suits could be headed to the Supreme Court.

If the Sixth Circuit upholds its position in Scripps that the district courts have concurrent jurisdiction over overpayment interest claims greater than $ 10,000 and the Supreme Court does not reverse, other circuits may reconsider whether those claims can be brought in that circuit. “That would open the door to a broader choice of forum,” said Mary A. McNulty of Thompson & Knight LLP. If the choice of forum expands, taxpayers could pursue netting and other interest issues in more courts, and circuit splits will be more likely.

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