General Electric Co. v. United States

OPINION

BRUGGINK, Judge.

Pending in this tax case is defendant’s motion to dismiss under Rule 12(b)(6) of the Rules of the Court of Federal Claims (“RCFC”).1 The case poses a novel question concerning the interplay between the Internal Revenue Service’s authority to credit a tax overpayment against an outstanding tax liability under 26 U.S.C. § 6402(a) (2000) and provisions regarding the application of interest netting contained in 26 U.S.C. § 6621(d).2

The motion has been fully briefed. In addition to regular briefing, the parties were ordered to file a joint demonstrative that was intended to…