---
kind: "section"
citation: "26 U.S.C. § 7405"
title: "26"
title_heading: "Internal Revenue Code"
number: "7405"
heading: "Action for recovery of erroneous refunds"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7405"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter A — Civil Actions by the United States"
---

# §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](/usc/26/6514.md), may be recovered by civil action brought in the name of the [United States](/usc/26/7701.md?p=a-9).
- (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](/usc/26/6514.md)) may be recovered by civil action brought in the name of the [United States](/usc/26/7701.md?p=a-9).
- (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)](/usc/26/6532.md?p=b).

## Source credit

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