§7405. Action for recovery of erroneous refunds — Inbound Citations

Citations to 26 U.S.C. § 7405 as a whole

• 26 U.S.C. § 6532(b)

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  (b) Recovery of an erroneous refund by suit under section 7405 shall be allowed only if such suit is begun within 2 years after the making of such refund, except that such suit may be brought at any time within 5 years from the making of the refund if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.
• 26 U.S.C. § 6602

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  Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which is recoverable by suit pursuant to section 7405, shall bear interest at the underpayment rate established under section 6621 from the date of the payment of the refund.