American International Group (AIG), which was taken over by the federal government in 2008, sued the US seeking $30.2 million for an alleged overpayment of taxes for 1991.The lawsuit, filed last week in the US Court of Federal Claims in Washington, notes that the insurance company is attempting to resolve underpayments and overpayments of taxes through 1999.The refund request has been pending before the Internal Revenue Service since 2007, according to the complaint.“AIG is bringing this action to protect itself against the running of the six-year statute of limitations on suing for additional overpayment interest before final resolution of its tax liabilities for 1997, 1998 and 1999,” Charles Ruchelman, a lawyer for AIG, wrote in the complaint.The US has a 61 percent stake in AIG, down from more than 90 percent, after a 2008 rescue that swelled to $182.3 billion.The case is American International Group Inc. v. US, 12- 00437, US. Court of Federal Claims (Washington).