6-7.100 Duties of the Post-Litigation Unit
6-7.200 Delivery of Checks
After a compromise or concession has been approved by the Department, or
a final adverse judgment has been entered, where a refund or payment of costs or
attorneys' fees is due to the taxpayer, the Post-Litigation Unit of the
Administrative Section is responsible for seeing that the refund check, notice
of credit or other check is timely issued and that the case is closed at the
appropriate time.
In cases handled by the United States Attorney, the Post-Litigation Unit
will forward the refund check and/or notice of credit, together with a notice of
adjustment, Form 1331-B, to the United States Attorney for delivery to taxpayer's
counsel of record. See USAM 6-6.613. It
will also forward a separate check for costs, fees, and expenses payable from the
judgment fund, 31 U.S.C. § 1304. If there is a disagreement as to the amount
of any check, the United States Attorney should immediately advise the Tax
Division. The United States Attorney may be instructed to tender a check to
counsel of record unconditionally, so as to stop the running of interest.
Acceptance of a refund check will not prejudice the taxpayer's right to claim any
additional amount. See 26 U.S.C. § 6611(b)(2).
| October 1997
| USAM Chapter 6-7
|