![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
Title 26 - Internal Revenue |
![]() |
Chapter I - Internal Revenue Service, Department of the Treasury |
![]() |
SubChapter F - Procedure and Administration |
![]() |
Part 301 - Procedure and Administration |
![]() |
SubPart - Limitations |
![]() |
Limitations on Assessment and Collection |
§ 301.6532-2 - Periods of limitation on suits by the United States.
Latest version.
-
§ 301.6532-2 Periods of limitation on suits by the United States.
The United States may not recover any erroneous refund by civil action under section 7405 unless such action is begun within 2 years after the making of such refund. However, if any part of the refund was induced by fraud or misrepresentation of a material fact, the action to recover the erroneous refund may be brought at any time within 5 years from the date the refund was made.