
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6532]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 66--LIMITATIONS
 
       Subchapter D--Periods of Limitation in Judicial Proceedings
 
Sec. 6532. Periods of limitation on suits


(a) Suits by taxpayers for refund

                          (1) General rule

        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.

(Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85-866, title I, 
Sec. 89(b), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89-719, title I, 
Sec. 110(b), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589, 
Sec. 6(d)(4), Dec. 24, 1980, 94 Stat. 3408.)


                               Amendments

    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.


                    Effective Date of 1980 Amendment

    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.


                    Effective Date of 1966 Amendment

    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.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-866 applicable only if mailing occurs after 
Sept. 2, 1958, see section 89(d) of Pub. L. 85-866, set out as a note 
under section 7502 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6015, 6230, 6234, 6330, 
6512, 6514, 6515, 7405, 7426, 7479 of this title.
