26 U.S. Code § 6532 - Periods of limitation on suits
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.
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.
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.
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.
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.
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.
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.
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.
1980—Subsec. (a)(5). Pub. L. 96–589 added par. (5).
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1966—Subsec. (c). Pub. L. 89–719 added subsec. (c).
1958—Subsec. (a)(1), (4). Pub. L. 85–866 inserted “certified mail or” before “registered mail” wherever appearing.
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Amendment by Pub. L. 89–719 applicable 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.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Erroneous claim for refund or credit : 2017-07-07
- Accuracy-related penalty : 2017-07-07
- Applicable Rules : 2017-07-07
- Definition of Underpayment : 2017-07-07
- Determination : 2017-07-07
- Deduction for Deficiency Dividends : 2017-07-07
- Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax Interest v. No Interest Imposed : 2017-07-07
- Periods of Limitation on Suits Barred v. Not Barred : 2017-07-07
- Suspension of Statute of Li : 2017-07-07
- Claim Required for Dividend Deduction : 2017-07-07
- Interest and Addition to Tax : 2017-07-07
- Assessable Penalties with Respect to Liability for Tax of Regulated Investment Companies : 2017-07-07
- Erroneous Refund Recovery : 2016-06-17
- Reconsideration by Secretary : 2015-12-04
- Erroneous Refund Recovery : 2015-08-28
- Periods of Limitation on Suits Barred v. Not Barred : 2015-08-28
- Extension of Time : 2013-07-12
- Suits By U.S. for Recovery of Erroneous Refunds : 2013-01-25
- Reconsideration by Secretary : 2011-05-13
- Periods of Limitation on Suits Barred v. Not Barred : 2011-03-11
- Periods of Limitation on Suits Barred v. Not Barred : 2010-12-30
- Limitations on Credit or Refund Barred v. Not Barred : 2010-12-03
- Periods of Limitation on Suits Barred v. Not Barred : 2010-12-03
- Periods of Limitation on Suits Barred v. Not Barred : 2010-11-05
- Periods of Limitation on Suits Barred v. Not Barred : 2010-07-02
- Reconsideration by Secretary : 2008-07-11
- Necessity for Claim for Refund : 2007-12-14
- Suits by Taxpayer : 2007-12-14
- Limitations on Credit or Refund Barred v. Not Barred : 2007-12-14
- Periods of Limitation on Suits Barred v. Not Barred : 2004-11-12
- Extension of Time : 2004-10-29
- Date of Rejection of Refund Claim : 2004-10-29
- Periods of Limitation on Suits Barred v. Not Barred : 2004-10-29
- Mode or Time of Collection : 2002-12-20
- Action for Recovery of Erroneous Refunds : 2002-12-20
- Fraud or Misrepresentation of a Material Fact : 2002-12-20
- Date of Rejection of Refund Claim : 2002-01-18
- Carrybacks Net Operating Loss and Capital Loss : 2002-01-18
- Definition of a Deficiency : 2002-01-11
- Notice of Deficiency : 2002-01-11
- Civil Actions for Refund : 2002-01-11
- Waiver of Notice of Disallowance : 2002-01-11
- Fraud or Misrepresentation of a Material Fact : 2001-06-08
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