Internal Revenue Code · 26 U.S.C.
§ 6532. Periods of limitation on suits
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6532
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 2, 1958 by Pub. L. 85–866
- Last amended
- December 22, 2017 by Pub. L. 115–97
- Amendments
- 4 dated changes in the source credit
- Length
- 3 subsections · 537 words · about 2 min to read
- Cross-references
- cites 4; cited by 9 Code sections and 10 other regulations
- Regulations
- 3 issued under this section
No suit or proceeding under section 7422(a) for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the expiration of 6 months from the date of filing the claim required under such section unless the Secretary renders a decision thereon within that time, nor after the expiration of 2 years from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of the part of the claim to which the suit or proceeding relates.
The 2-year period prescribed in paragraph (1) shall be extended for such period as may be agreed upon in writing between the taxpayer and the Secretary.
If any person files a written waiver of the requirement that he be mailed a notice of disallowance, the 2-year period prescribed in paragraph (1) shall begin on the date such waiver is filed.
Any consideration, reconsideration, or action by the Secretary with respect to such claim following the mailing of a notice by certified mail or registered mail of disallowance shall not operate to extend the period within which suit may be begun.
For substitution of 120-day period for the 6-month period contained in paragraph (1) in a title 11 case, see section 505(a)(2) of title 11 of the United States Code.
Recovery of an erroneous refund by suit under section 7405 shall be allowed only if such suit is begun within 2 years after the making of such refund, except that such suit may be brought at any time within 5 years from the making of the refund if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.
Except as provided by paragraph (2), no suit or proceeding under section 7426 shall be begun after the expiration of 2 years from the date of the levy or agreement giving rise to such action.
If a request is made for the return of property described in section 6343(b), the 2-year period prescribed in paragraph (1) shall be extended for a period of 12 months from the date of filing of such request or for a period of 6 months from the date of mailing by registered or certified mail by the Secretary to the person making such request of a notice of disallowance of the part of the request to which the action relates, whichever is shorter.
(Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89–719, title I, § 110(b), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(d)(4), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 115–97, title I, § 11071(b), Dec. 22, 2017, 131 Stat. 2091.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6532
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 4 other sections
- § 7422(a) Civil actions for refund
- § 7405 Action for recovery of erroneous refunds
- § 7426 Civil actions by persons other than taxpayers
- § 6343(b) Authority to release levy and return property
Cited by 9 Code sections
- § 2058(b)(2)(C)(iii) State death taxes
- § 6015(e)(3) Relief from joint and several liability on joint return
- § 6330(e)(1) Notice and opportunity for hearing before levy
- § 6512(b)(3)(C)(iii) Limitations in case of petition to Tax Court
- § 6514(a)(3) Credits or refunds after period of limitation
- § 6515(4) Cross references
- § 7405(d) Action for recovery of erroneous refunds
- § 7426(i) Civil actions by persons other than taxpayers
- § 7479(c) Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
Cited in 10 regulations not issued under it
- § 1.1313(a)-3 Final disposition of claim for refund as a determination.
- § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- § 301.6330-1 Notice and opportunity for hearing prior to levy.
- § 301.6343-2 Return of wrongfully levied upon property.
- § 301.6514(a)-1 Credits or refunds after period of limitation.
- § 301.6867-1 Presumptions where owner of large amount of cash is not identified.
- § 301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.
- § 301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
- § 601.103 Summary of general tax procedure.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 66 LIMITATIONS
- Subchapter D Periods of Limitation in Judicial Proceedings
Nearby sections
- § 6531 Periods of limitation on criminal prosecutions
- § 6532 Periods of limitation on suits
- § 6533 Cross references
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2017—Subsec. (c)(1). Pub. L. 115–97, § 11071(b)(1), substituted “2 years” for “9 months”.
Subsec. (c)(2). Pub. L. 115–97, § 11071(b)(2), substituted “2-year” for “9-month”.
1980—Subsec. (a)(5). Pub. L. 96–589 added par. (5).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1966—Subsec. (c). Pub. L. 89–719 added subsec. (c).
1958—Subsec. (a)(1), (4). Pub. L. 85–866 inserted “certified mail or” before “registered mail” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by Pub. L. 115–97 applicable to levies made after Dec. 22, 2017, and levies made on or before Dec. 22, 2017, if the 9-month period has not expired under section 6343(b) of this title (without regard to section 11071 of Pub. L. 115–97) as of such date, see section 11071(c) of Pub. L. 115–97, set out as a note under section 6343 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title.