§ 7405. Action for recovery of erroneous refunds
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/usc/title-26/section-7405A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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).
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 874
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§ 7405
Action for recovery of erroneous refunds
Stat.×3
C.F.R.×1
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 874
Cites 2Cited by 5 across 3 sources