Treasury Regulations (26 C.F.R.)
26 CFR § 301.6532-2
Periods of limitation on suits by the United States.
Official textecfr.govlast amended
The United States may not recover any erroneous refund by civil action under section 7405 unless such action is begun within 2 years after the making of such refund. However, if any part of the refund was induced by fraud or misrepresentation of a material fact, the action to recover the erroneous refund may be brought at any time within 5 years from the date the refund was made.
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In this part (40 sections)
- 301.6503(e)-1 · (e)-1 Suspension of running of period of limitation;…
- 301.6503(f)-1 · (f)-1 Suspension of running of period of limitation;…
- 301.6503(g)-1 · (g)-1 Suspension pending correction.
- 301.6503(j)-1 · (j)-1 Suspension of running of period of limitations;…
- 301.6511(a)-1 · (a)-1 Period of limitation on filing claim.
- 301.6511(b)-1 · (b)-1 Limitations on allowance of credits and refunds.
- 301.6511(c)-1 · (c)-1 Special rules applicable in case of extension of…
- 301.6511(d)-1 · (d)-1 Overpayment of income tax on account of bad…
- 301.6511(d)-2 · (d)-2 Overpayment of income tax on account of net…
- 301.6511(d)-3 · (d)-3 Special rules applicable to credit against income…
- 301.6511(d)-4 · (d)-4 Overpayment of income tax on account of…
- 301.6511(e)-1 · (e)-1 Special rules applicable to manufactured sugar.
- 301.6511(f)-1 · (f)-1 Special rules for chapter 42 taxes.
- 301.6512-1 · Limitations in case of petition to Tax Court.
- 301.6513-1 · Time return deemed filed and tax considered paid.
- 301.6514(a)-1 · (a)-1 Credits or refunds after period of limitation.
- 301.6514(b)-1 · (b)-1 Credit against barred liability.
- 301.6521-1 · Mitigation of effect of limitation in case of related…
- 301.6521-2 · Law applicable in determination of error.
- 301.6532-1 · Periods of limitation on suits by taxpayers.
- 301.6532-2 · Periods of limitation on suits by the United States.
- 301.6532-3 · Periods of limitation on suits by persons other than…
- 301.6601-1 · Interest on underpayments.
- 301.6602-1 · Interest on erroneous refund recoverable by suit.
- 301.6611-1 · Interest on overpayments.
- 301.6621-1 · Interest rate.
- 301.6621-2T · Questions and answers relating to the increased rate of…
- 301.6621-3 · Higher interest rate payable on large corporate…
- 301.6622-1 · Interest compounded daily.
- 301.6651-1 · Failure to file tax return or to pay tax.
- 301.6652-1 · Failure to file certain information returns.
- 301.6652-2 · Failure by exempt organizations and certain nonexempt…
- 301.6652-3 · Failure to file information with respect to employee…
- 301.6653-1 · Failure to pay tax.
- 301.6654-1 · Failure by individual to pay estimated income tax.
- 301.6655-1 · Failure by corporation to pay estimated income tax.
- 301.6656-1 · Abatement of penalty.
- 301.6657-1 · Bad checks.
- 301.6658-1 · Addition to tax in case of jeopardy.
- 301.6659-1 · Applicable rules.