Let me try a different tack. The rate is set to be fair to taxpayers. That has to take into consideration not just the government's borrowing rate, but also how much it would cost the taxpayers to borrow it themselves, or even what the rate of return might have been had they been allowed to have those funds in their possession. It's a balance between making sure we're fair to the taxpayer and making sure we're collecting the right amount of tax at the end of the day.
If the administration is reviewed carefully and those deposits that should not be on the account are paid back, then there is no payment provided to the taxpayer that shouldn't be paid to the taxpayer. We're just trying to balance fairness to the taxpayer against collections for the government.