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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6532-2>. Interprets 26 U.S.C. § 6532.

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.