§6514. Credits or refunds after period of limitation — Inbound Citations

Citations to 26 U.S.C. § 6514 as a whole

• 26 U.S.C. § 7405(a)

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  (a) 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.
• 26 U.S.C. § 7405(b)

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  (b) 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.