26 U.S.C. § 7405
Action for recovery of erroneous refunds
# (a) Refunds after limitation period
Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section 6514, may be recovered by civil action brought in the name of the United States.
# (b) Refunds otherwise erroneous
Any portion of a tax imposed by this title which has been erroneously refunded (if such refund would not be considered as erroneous under section 6514) may be recovered by civil action brought in the name of the United States.
# (c) Interest
For provision relating to interest on erroneous refunds, see section 6602.
# (d) Periods of limitation
For periods of limitations on actions under this section, see section 6532(b).
Source: view the official text
Cited by 13
- 26 CFR § 1.9003 — Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
- 26 CFR § 1.9003-1 — Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
- 26 CFR § 1.9004 — Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
- 26 CFR § 1.9004-1 — Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
- 26 CFR § 1.9004-3 — Statutes of limitation.
- 26 CFR § 1.9005 — Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
- 26 CFR § 1.9005-1 — Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
- 26 CFR § 1.9005-3 — Statutes of limitation.
- 26 CFR § 301.6213-1 — Restrictions applicable to deficiencies; petition to Tax Court.
- 26 CFR § 301.6532-2 — Periods of limitation on suits by the United States.
- 26 CFR § 301.6602-1 — Interest on erroneous refund recoverable by suit.
- 26 U.S.C. § 6532 — Periods of limitation on suits
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