# 26 U.S.C. § 3503: Erroneous payments

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3503>. Cite pinpoints as 26 U.S.C. § 3503(a)(1).

Any tax paid under chapter 21 or 22 by a taxpayer with respect to any period with respect to which he is not liable to tax under such chapter shall be credited against the tax, if any, imposed by such other chapter upon the taxpayer, and the balance, if any, shall be refunded.

## Regulations

- [Treas. Reg. § 31.3503-1](/26/reg/31.3503-1.md): Tax under chapter 21 or 22 paid under wrong chapter. (interprets § 3503)

## Forms named in the regulations

- [Form 843](https://www.irs.gov/pub/irs-pdf/f843.pdf)

## Leading cases

- [Chatterji v. Commissioner, 54 T.C. 1402 (1970)](https://www.courtlistener.com/opinion/4702860/chatterji-v-commissioner/)

Derived from: 1939 § 1422; 1939 § 1531

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 471