U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 66— LIMITATIONS › Subchapter Subchapter B— Limitations on Credit or Refund

26 U.S.C. § 6514

Credits or refunds after period of limitation

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(a) Credits or refunds after period of limitationA refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—(1) Expiration of period for filing claim

If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or

(2) Disallowance of claim and expiration of period for filing suit

In the case of a claim filed within the proper time and disallowed by the Secretary, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer.

(3) Recovery of erroneous refunds

For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405.

(b) Credit after period of limitation

Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Notes of Decisions
Cited in 15 cases (1 in the last 5 years), 1972–2024 · leading case: Sullivan v. United States, 46 Fed. Cl. 480 (Fed. Cl. 2000).
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Sullivan v. United States, 46 Fed. Cl. 480 (Fed. Cl. 2000). · cites it 3× “Plaintiffs, however, did not file a protective claim for a possible 100 percent disability in the future pursuant to 26 U.S.C. § 6514 (1994) 4 on any of the occasions when they filed with the IRS claiming a credit for a revised disability rating.”
United States v. Norman D. Carter, Cecilia P. Carter, 906 F.2d 1375 (9th Cir. 1990). “See 26 U.S.C. § 6514 . 3 . Section 6532(b) provides that: 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…”
United States v. Domino Sugar Corp., Tate & Lyle North Am. Sugars Inc., 349 F.3d 84 (2d Cir. 2003). “— Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).”
Computervision Corp. v. United States, 445 F.3d 1355 (Fed. Cir. 2006). “26 U.S.C. § 6514 (a)(1). Our predecessor court has similarly held that a waiver may not occur after the limitations period expires.”
Glenn E. Lovett v. United States, 81 F.3d 143 (Fed. Cir. 1996). “The Code bars waiver of the time limits, 26 U.S.C. § 6514 , with certain statutory exceptions not here asserted, see 26 U.”
United States v. Philadelphia Marine Trade Ass'n/Int'l Longshoremen's Ass'n Vacation Fund, 471 F. Supp. 2d 518 (E.D. Pa. 2007). · cites it 3× “Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section 6514 [ 26 U.S.C. § 6514 ], may be recovered by civil action brought in the name of the United States.”
Nicholas Acoustics & Specialty Co., Inc. v. United States, 718 F. Supp. 2d 764 (S.D. Miss. 2010). · cites it 2× “”) (emphasis added); 26 U.S.C. § 6514 (a)(1) (“A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void .”
F.W. Boelter Co. v. United States, 12 Cl. Ct. 120 (Ct. Cl. 1987). “The Government contends that the payment to Boelter of a refund for its 1977 tax year constitutes an erroneous refund as defined by 26 U.S.C. § 6514 (1982). The defendant further asserts that it is entitled to recover its erroneous payment pursuant to 26 U.”
United States v. Merrill, 336 B.R. 804 (D. Or. 2005). “26 U.S.C. § 6514 (a). The government failed to provide a satisfactory explanation in its briefing or at the summary judgment hearing as to why the interest calculation for unpaid taxes in 1977 and 1978 should not be calculated from the date of May 4, 1981.”
Tompkins v. United States, 198 Ct. Cl. 814 (Ct. Cl. 1972). “fter the filing of the return (plaintiff’s 1960 return was filed on April 14, 1961), and no claim for refund on behalf of plaintiff was filed until 1966, a refund made by the Service pursuant to its August 1964 or its 1966 determinations which would have been based on a…”
Nicholas Acoustics & Specialty Co., Inc. v. United States, 644 F.3d 254 (5th Cir. 2011). “§ 6402 (a); 26 U.S.C. § 6514 (a)(1). During the period in question, Nicholas did not file tax returns nor did it remit funds for the exact amount owed.”
Moy v. United States (N.D. Cal. 2024). “1, at 58 (citing 26 U.S.C. § 6514 ). 4 On June 27, 2023, Ms.”
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