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) Extension of time
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) Waiver of notice of disallowance
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) Reconsideration after mailing of notice
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) Cross reference
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) Suits by United States for recovery of erroneous refunds
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) Suits by persons other than taxpayers
(1) General rule
Except as provided by paragraph (2), no suit or proceeding under section
7426 shall be begun after the expiration of 9 months from the date of the levy or agreement giving rise to such action.
(2) Period when claim is filed
If a request is made for the return of property described in section
6343(b), the 9-month 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.
1958—Subsec. (a)(1), (4). Pub. L. 85–866inserted “certified mail or” before “registered mail” wherever appearing.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) ofPub. L. 96–589, set out as a note under section
108 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719applicable 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 Amendment
Amendment by Pub. L. 85–866applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) ofPub. L. 85–866, set out as a note under section
7502 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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