
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7405]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter A--Civil Actions by the United States
 
Sec. 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).

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

                  Section Referred to in Other Sections

    This section is referred to in sections 6514, 6532, 6602 of this 
title.
