26 U.S.C. § 7405
Action for recovery of erroneous refunds
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7405, Action for recovery of erroneous refunds, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464430
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Full text
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.
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.
For provision relating to interest on erroneous refunds, see section 6602.
For periods of limitations on actions under this section, see section 6532(b).
Legislative history
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