Title 26 — Internal Revenue CodeRelease 119-73not60
§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
The United States may sue in its own name to get back any tax refund that was paid by mistake, including refunds not treated as "erroneous" under section 6514. See section 6602 for interest and section 6532(b) for time limits.
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 5, 2026
Release point: 119-73not60