Title 26 — Internal Revenue CodeRelease 119-73
§7405 Action for Recovery of Erroneous Refunds
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States › § 7405
Summary
If the IRS sends you a tax refund by mistake, the government can sue in court to get the money back. This covers refunds that count as erroneous under section 6514 as well as other wrongly paid refunds. Other sections set the interest owed on these refunds and the deadlines for the government to file suit.
Full Legal Text
Title 26, §7405
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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)For provision relating to interest on erroneous refunds, see section 6602.
(d)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
Apr 6, 2026
Release point: 119-73