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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter A - Civil Actions by the United States
Sec. 7405 - Action for recovery of erroneous refunds
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| 26 U.S.C. § 7405 (2018) |
| ยง7405. 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 erroneousAny 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) InterestFor provision relating to interest on erroneous refunds, see section 6602. For periods of limitations on actions under this section, see section 6532(b). |
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(Aug. 16, 1954, ch. 736, 68A Stat. 874.) |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter A - Civil Actions by the United States Sec. 7405 - Action for recovery of erroneous refunds |
| section 7405 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
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