How does one go about recovering interest expense and penalties charged and paid by an individual during a prior tax year for which the taxpayer is going to carryback a net operation loss wiping out his tax liability?

" How does one go about recovering interest expense and penalties charged and paid by an individual during a prior tax year . . . "---> You can't rededuct the expenses as long as you could deduct'em at that time before filing your amended return, 1040X or FORM 1045,in order to set off your lean years against your lush years.A syou know, no double deduction on the same expenses allowed!
To make the story simple, assume that in 2009(also assume that you are not subject to AMT Rule), your NOL was ($10,000) and you decide to file your amended return to carry back the loss to your 2007 taxable income that was $15,000( and tax liabilty on $15,000 was , say, $5,000). Then new TI is $5,000, $15,000,TI in 2007, minus ($10,000), NOL in 2009 and the new tax liability on $5,000 is , say $2,000. Then the amount of the difference, $3,000, between your original tax liability in 2007, $5,000 and the new tax liability after the application of the NOL, $2,000,( $5,000-$2,000) is refunded to you in 2010.