Rev. Rul. 55-477

There is no provision of law for the payment of interest on a tax refund for any period subsequent to the date of the refund check. Accordingly, claims for additional interest, which are filed by taxpayers as a result of a delay in the delivery of their refund checks, will be rejected by the District Directors of Internal Revenue, except in cases where the refund check, because it was erroneously drawn, could not be negotiated upon receipt by the taxpayer. See Annie J. Pugh et al. v. Ladner, 52 Fed. Supp. 604. Generally, in the latter cases a new check is issued by the Regional Disbursing Officer, Division of Disbursement, United States Treasury. In this event interest is allowable to a date preceding the date of issuance of the new check by not more than 30 days. In some cases a check which could not be negotiated by the taxpayer has been referred to the General Accounting Office and returned to the taxpayer with a notation on the reverse side authorizing the taxpayer to negotiate the same check. This notation is dated and such date is considered the date of the check for interest purposes, since it is on this date that the check is first transmitted to the taxpayer in negotiable form. Accordingly, additional interest is allowable in such cases to a date preceding the date of the authorization by the General Accounting Office by not more than 30 days. See M. J. Whittall Associates Ltd. v. United States, 50 Fed. (2d) 307. Claims for additional interest on refunds should be filed on Form 843 with the District Director for the Internal Revenue District in which the return was filed