26 USC 7405 - Action for recovery of erroneous refunds

U.S. CODE

U.S Code last checked for updates: Aug 24, 2025

§ 7405.

Action for recovery of erroneous refunds

(a)

Refunds after limitation period

(b)

Refunds otherwise erroneous

(c)

Interest

(d)

Periods of limitation

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

cite as: 26 USC 7405

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