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- Title 26. INTERNAL REVENUE CODE
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26 U.S.C. § 7405 - Action for recovery of erroneous refunds
Cite as | 26 U.S.C. § 7405 |
(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.
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