27 CFR 70.252

§ 70.252 Periods of limitation on suits by the United States.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 70.252, § 70.252 Periods of limitation on suits by the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118686
Permanent ID: ys:prov:118686@1
SHA-256: 3848f4d2b9311410d954495e7902b098fb58d7312d786e30a5910a3709ceb92c

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Full text

The United States may not recover any erroneous refund by civil action under section 7405 of the Internal Revenue Code 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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.