Toward the end of the last millennium, Ford thought it might owe the IRS some money for possibly underpaying taxes between 1983 and 1994. To convince the IRS to halt the accrual of interest on any amount Ford might have underpaid, Ford gave the IRS a lump sum of cash.
However, turns out that Ford had overpaid its taxes, so the IRS had to return the lump sum of cash that Ford used to halt the interest. The IRS did so. But while the IRS held onto Ford's money, that money had gained $445 million in interest in the IRS account. When the IRS didn't pay Ford the interest, Ford sued to get it... and Ford lost. A U.S. district judge declared that the extra amount is not subject to refund. Not that it will make you feel any better, but now you know that it's not just the little guy who gets caught up in the arcanum of the U.S. tax code.
[Source: The Detroit Free Press]