Code of Federal Regulations · Section
§ 70.252 — Periods Of Limitation On Suits By The United States
27 C.F.R. § 70.252
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The United States may not recover any erroneous refund by civil action under section 7405 of the Internal Revenue Code 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.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Periods of limitation on suits26 U.S.C. § 6532