Current through Pub. L. 119-100Open in workspace

§ 7405 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 , 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 ) 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 .

(d) Periods of limitation

For periods of limitations on actions under this section, see section .

(Aug. 16, 1954, ch. 736, 68A Stat. 874.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7405

Source: decipher.legal/usc/26/7405 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)