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Index  » Subchapter F  » Reg. 301.6532-2

Reg. 301.6532-2
Periods of limitation on suits by the United States

January 14, 2024

§ 301.6532-1 « Browse » § 301.6532-3

See related I.R.C. 6532

Treas. Reg. § 301.6532-2.  Periods of limitation on suits by the United States

The United States may not recover any erroneous refund by civil action under section 7405 unless such action is begun within 2 years after the making of such refund. However, if any part of the refund was induced by fraud or misrepresentation of a material fact, the action to recover the erroneous refund may be brought at any time within 5 years from the date the refund was made.


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