26 U.S.C. § 7405
Section 7405 · Action for recovery of erroneous refunds
Amended 1 time on record
Applied in 109 court decisions — leading case United States v. Guy (1992)
Most recently applied in United States v. Jeffrey Page (June 2024)
Cases citing this section usually also cite 26 U.S.C. § 6532 · 26 U.S.C. § 6501 · 26 U.S.C. § 6211
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
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.
For provision relating to interest on erroneous refunds, see section 6602.
For periods of limitations on actions under this section, see section 6532(b).