26 U.S.C. § 7405 — Action for recovery of erroneous refunds
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 113 words · no verdicts yet
The United States may sue to recover tax refunds that were made in error. The section directs readers to other provisions for interest and time limits.
(a) The United States may bring a civil action in its name to recover any part of a tax imposed by this title that was erroneously refunded within the meaning of § 6514. (b) It may also sue to recover a tax part that was erroneously refunded even though § 6514 would not classify the refund as erroneous. (c) The rule on interest on erroneous refunds is in § 6602. (d) The time limits for actions under this section are in § 6532(b).
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 periods of limitations on actions under this section, see section 6532(b).
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 874.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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