26 U.S. Code § 7405 - Action for recovery of erroneous refunds

(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).

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 874.)

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

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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