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Title 26 — Internal Revenue CodeRelease 119-73

§6532 Periods of limitation on suits

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 66— - LIMITATIONS › Subchapter Subchapter D— - Periods of Limitation in Judicial Proceedings › § 6532

Last updated Apr 6, 2026|Official source

Summary

You must wait 6 months after you file a claim for a tax refund before suing to get back any tax, penalty, or other amount, unless the Secretary (the IRS) decides the claim sooner. You also must sue within 2 years after the Secretary mails a notice saying part of the claim was denied by certified or registered mail. The 2-year limit can be extended if you and the IRS agree in writing. If you sign a written waiver saying you don’t need to be mailed a denial, the 2-year time starts when you file that waiver. If the IRS keeps looking at the claim after it mailed a denial, that does not extend the time to sue. In a bankruptcy case, the 6 months can be replaced by 120 days under the bankruptcy rule. A suit to recover an erroneous refund must start within 2 years after the refund was made, except it can start within 5 years if part of the refund came from fraud or a false important fact. For actions about rights to property seized by the IRS, you must sue within 2 years of the levy or agreement that caused the dispute. If you ask for return of property under the return rule, the 2-year time is extended either 12 months from the request filing or 6 months from the IRS mailing a denial by registered or certified mail, whichever is shorter.

Full Legal Text

Title 26, §6532

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)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.
(2)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.
(3)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.
(4)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.
(5)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.
(b)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.
(c)(1)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.
(2)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.

Legislative History

Notes & Related Subsidiaries

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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6532

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73