Internal Revenue Code · 26 U.S.C.
§ 7405. Action for recovery of erroneous refunds
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. § 7405
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 4 subsections · 122 words · about 1 min to read
- Cross-references
- cites 3; cited by 3 Code sections and 11 other regulations
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.
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.
For periods of limitations on actions under this section, see section 6532(b).
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6514 Credits or refunds after period of limitation
- § 6602 Interest on erroneous refund recoverable by suit
- § 6532(b) Periods of limitation on suits
Cited by 3 Code sections
- § 6514(a)(3) Credits or refunds after period of limitation
- § 6532(b) Periods of limitation on suits
- § 6602 Interest on erroneous refund recoverable by suit
Cited in 11 regulations not issued under it
- § 1.9003 Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
- § 1.9003-1 Election to have the provisions of section 613(c) (2) and (4) of the 1954 Code, as amended, apply for past years.
- § 1.9003-3 Statutes of limitation.
- § 1.9004 Statutory provisions; the Act of September 26, 1961 (Pub. L. 87-312, 75 Stat. 674).
- § 1.9004-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale.
- § 1.9004-3 Statutes of limitation.
- § 1.9005 Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683).
- § 1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
- § 1.9005-3 Statutes of limitation.
- § 301.6532-2 Periods of limitation on suits by the United States.
- § 301.6602-1 Interest on erroneous refund recoverable by suit.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter A Civil Actions by the United States
Nearby sections
- § 7401 Authorization
- § 7402 Jurisdiction of district courts
- § 7403 Action to enforce lien or to subject property to payment of tax
- § 7404 Authority to bring civil action for estate taxes
- § 7405 Action for recovery of erroneous refunds
- § 7406 Disposition of judgments and moneys recovered
- § 7407 Action to enjoin tax return preparers
- § 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
- § 7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations