In FRSA whistleblower cases brought before the DOL, interest on back pay is computed using the interest rate applicable to underpayment of taxes under 26 U.S.C.A § 6621(a)(2) and is compounded daily. 29 C.F.R. § 1982.109(d)(1). The purpose of a back pay award is to return the wronged employee to the position he would have been in had his employer not retaliated against him. Johnson v. Roadway Express, Inc., ARB No. 01-013, ALJ No. 99-STA-5, slip op. at 13 (Dec. 30, 2002).