At the federal level, tax laws are often public policy and
financing laws. In the current economy with a large government
deficit, does it still make sense for the IRS to pay interest on an
overpayment? Rather than increase tax rates or find other ways of
financing the government, is this an area where the government
could (or should) save money by refusing to pay overpayment
interest? What about underpayment interest? A few years ago, the
government gave most taxpayers...