I received the 1099 Tax Form. The total amountof money that is specified under the Total Interest Paid or credited box is of 10.33 $. Do I have to pay this amount of money, or the IRS has to pay?
It is mentioned here that "the amount of interest paid or credited to you in the calendar year shown is on an overpayment of a federal tax."
Thank you

It would help if you confirm what specific type of 1099 form this is. If this is a 1099-INT you include this amount as taxable interest received on Schedule B of your 1040 form. If it is a 1099-G then you may have to include it as a taxable refund on line 10 of form 1040 - generally if you itemized deductions in 2006 you have to include it, but see the instructions for line 10 in the 1040 instruction booklet to make sure.