Treasury Regulations · 26 CFR
§ 301.6532-2. Periods of limitation on suits by the United States.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6532
Cite as 26 CFR § 301.6532-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6532
- Length
- 69 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The United States may not recover any erroneous refund by civil action under section 7405 unless such action is begun within 2 years after the making of such refund. However, if any part of the refund was induced by fraud or misrepresentation of a material fact, the action to recover the erroneous refund may be brought at any time within 5 years from the date the refund was made.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR47464f8a81aa5b0 Limitations
- Limitations on Assessment and Collection
Nearby sections
- § 301.6514(b)-1 Credit against barred liability.
- § 301.6521-1 Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
- § 301.6521-2 Law applicable in determination of error.
- § 301.6532-1 Periods of limitation on suits by taxpayers.
- § 301.6532-2 Periods of limitation on suits by the United States.
- § 301.6532-3 Periods of limitation on suits by persons other than taxpayers.