# 26 U.S.C. § 6532: Periods of limitation on suits Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6532(a)(1). ## § 6532(a) Suits by taxpayers for refund **§ 6532(a)(1) General rule.** No suit or proceeding under section 7422(a) for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the expiration of 6 months from the date of filing the claim required under such section unless the Secretary renders a decision thereon within that time, nor after the expiration of 2 years from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of the part of the claim to which the suit or proceeding relates. **§ 6532(a)(2) Extension of time.** The 2-year period prescribed in paragraph (1) shall be extended for such period as may be agreed upon in writing between the taxpayer and the Secretary. **§ 6532(a)(3) Waiver of notice of disallowance.** If any person files a written waiver of the requirement that he be mailed a notice of disallowance, the 2-year period prescribed in paragraph (1) shall begin on the date such waiver is filed. **§ 6532(a)(4) Reconsideration after mailing of notice.** Any consideration, reconsideration, or action by the Secretary with respect to such claim following the mailing of a notice by certified mail or registered mail of disallowance shall not operate to extend the period within which suit may be begun. **§ 6532(a)(5) Cross reference.** For substitution of 120-day period for the 6-month period contained in paragraph (1) in a title 11 case, see section 505(a)(2) of title 11 of the United States Code. ## § 6532(b) Suits by United States for recovery of erroneous refunds 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. ## § 6532(c) Suits by persons other than taxpayers **§ 6532(c)(1) General rule.** Except as provided by paragraph (2), no suit or proceeding under section 7426 shall be begun after the expiration of 2 years from the date of the levy or agreement giving rise to such action. **§ 6532(c)(2) Period when claim is filed.** If a request is made for the return of property described in section 6343(b), the 2-year period prescribed in paragraph (1) shall be extended for a period of 12 months from the date of filing of such request or for a period of 6 months from the date of mailing by registered or certified mail by the Secretary to the person making such request of a notice of disallowance of the part of the request to which the action relates, whichever is shorter. ## Regulations - [Treas. Reg. § 301.6532-1](/26/reg/301.6532-1.md): Periods of limitation on suits by taxpayers. (interprets § 6532) - [Treas. Reg. § 301.6532-2](/26/reg/301.6532-2.md): Periods of limitation on suits by the United States. (interprets § 6532) - [Treas. Reg. § 301.6532-3](/26/reg/301.6532-3.md): Periods of limitation on suits by persons other than taxpayers. (interprets § 6532) ## Leading cases - [RHI Holdings, Inc. v. United States, 142 F.3d 1459 (Fed. Cir. 1998)](https://www.courtlistener.com/opinion/754130/rhi-holdings-inc-v-united-states/) - [United Sand and Gravel Contractors, Inc. v. United States, 624 F.2d 733 (5th Cir. 1980)](https://www.courtlistener.com/opinion/379540/united-sand-and-gravel-contractors-inc-v-united-states/) - [Becton Dickinson & Co. v. Wolckenhauer, 215 F.3d 340 (3rd Cir. 2000)](https://www.courtlistener.com/opinion/769044/becton-dickinson-and-company-v-reinhard-a-wolckenhauer/) ## Connections Cites: § 6343 Authority to release levy and return property; § 7405 Action for recovery of erroneous refunds; § 7422 Civil actions for refund; § 7426 Civil actions by persons other than taxpayers Cited by: § 2058 State death taxes; § 6015 Relief from joint and several liability on joint return; § 6330 Notice and opportunity for hearing before levy; § 6512 Limitations in case of petition to Tax Court; § 6515 Cross references; § 7405 Action for recovery of erroneous refunds; § 7426 Civil actions by persons other than taxpayers; § 7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166 Derived from: 1939 § 3746(b); 1939 § 3772(a)(2), (3); 1939 § 3774(b) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 816 - 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1665 - 1966-11-02: [Pub. L. 89-719](/26/act/89-719.md), 80 Stat. 1144 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3408 - 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2091