# 26 U.S.C. § 7405: Action for recovery of erroneous refunds

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7405>. Cite pinpoints as 26 U.S.C. § 7405(a)(1).

## § 7405(a) Refunds after limitation period

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.

## § 7405(b) Refunds otherwise erroneous

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.

## § 7405(c) Interest

For provision relating to interest on erroneous refunds, see section 6602.

## § 7405(d) Periods of limitation

For periods of limitations on actions under this section, see section 6532(b).

## Leading cases

- [O'Bryant v. United States, 49 F.3d 340 (7th Cir. 1995)](https://www.courtlistener.com/opinion/691080/raymond-e-and-dorothy-j-obryant-v-united-states/)
- [Pesch v. Commissioner, 78 T.C. 100 (1982)](https://www.courtlistener.com/opinion/4705498/pesch-v-commissioner/)
- [United States v. Farley, 202 F.3d 198 (3rd Cir. 2000)](https://www.courtlistener.com/opinion/767471/united-states-v-harold-d-farley-gail-d-farley/)

## Connections

Cites: § 6514 Credits or refunds after period of limitation; § 6532 Periods of limitation on suits; § 6602 Interest on erroneous refund recoverable by suit

Cited by: § 6532 Periods of limitation on suits; § 6602 Interest on erroneous refund recoverable by suit

Derived from: 1939 § 3746(a); 1939 § 3746(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 874