# 26 U.S.C. § 6602: Interest on erroneous refund recoverable by suit

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6602>. Cite pinpoints as 26 U.S.C. § 6602(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6602-1](/26/reg/301.6602-1.md): Interest on erroneous refund recoverable by suit. (interprets § 6602)

## Leading cases

- [Allcorn v. Commissioner, 139 T.C. 53 (2012)](https://www.courtlistener.com/opinion/4562023/allcorn-v-commissioner/)
- [United States v. Colorado Mufflers Unlimited, Inc., 116 F. App'x 218 (10th Cir. 2004)](https://www.courtlistener.com/opinion/165210/united-states-v-colorado-mufflers-unlimited-inc/)

## Connections

Cites: § 6621 Determination of rate of interest; § 7405 Action for recovery of erroneous refunds

Cited by: § 6404 Abatements; § 7405 Action for recovery of erroneous refunds

Derived from: 1939 § 3746(d)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 818
- 1975-01-03: [Pub. L. 93-625](/26/act/93-625.md), 88 Stat. 2115
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2745