Title 26, Internal Revenue CodeRelease 119-110
§7405 Action for Recovery of Erroneous Refunds
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter A — Civil Actions by the United States › § 7405
Summary
The United States can sue to get back any part of a tax refund that was paid by mistake. This covers refunds called erroneous under section 6514 and other refunds that are mistaken. Rules about interest are in section 6602, and time limits to sue are in section 6532(b).
Full Legal Text
Title 26, §7405
Internal Revenue Code, Source: USLM XML via OLRC
(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.
(c)Interest
For provision relating to interest on erroneous refunds, see section 6602.
(d)Periods of limitation
For periods of limitations on actions under this section, see section 6532(b).
Reference
Citations & Metadata
Citation
26 U.S.C. § 7405
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110