Rev. Rul. 56-445

Ordinarily, interest on an overpayment of tax is computed to a date, to be determined by the Secretary of the Treasury or his delegate, preceding the date of the refund check by not more than 30 days. See section 6611(b)(2) of the Internal Revenue Code of 1954. Where the delay in effecting the delivery of a refund check is not due to any fault of the Government, interest will not be allowed during the period of the delay. See Laurence L. Dresser, Exr. v. United States, 180 Fed. (2d) 410. Compare Rev. Rul. 55-477, C. B. 1955-2, 498. Also, interest will not be allowed if the Government was delayed in preparing or effecting the delivery of a refund check by the taxpayer's failure to comply with the conditions required for a refund of the overpayment, such as proof of guardianship when the taxpayer is a minor, for the period after a certificate of overassessment has been prepared and a schedule of overassessments has been completed and signed to the time that the refund check is actually delivered.