U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter A— Civil Actions by the United States

26 U.S.C. § 7405

Action for recovery of erroneous refunds

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(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.

(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.

(c) Interest

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

(d) Periods of limitation

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

(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
Notes of Decisions
Cited in 107 cases (20 in the last 5 years), 1956–2026 · leading case: O'Gilvie v. United States, 519 U.S. 79 (1996).
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O'Gilvie v. United States, 519 U.S. 79 (1996). · cites it 4× “26 U. S. C. § 7405 (b) (authorizing *82 suits by the United States to recover refunds erroneously made).”
United States v. Jeffrey Page, 116 F.4th 822 (9th Cir. 2024). · cites it 5× “The government sued under 26 U.S.C. § 7405 to recover the outstanding balance.”
Pac. Gas & Elec. Co. v. United States, 417 F.3d 1375 (Fed. Cir. 2005). · cites it 7× “2 PGE argued that bhe IRS was not permitted to offset such erroneous interest against its allowable refund of tax and interest in 1992 because it was done after the expiration of the statute of limitations for filing suit to recover an erroneous refund under 26 U.”
United States v. Garth Guy, 978 F.2d 934 (6th Cir. 1992). · cites it 3× “Moreover, applying equitable estoppel against the government in this case would frustrate the purposes of the statutorily granted authority of 26 U.S.C. § 7405 (b). Section 7405(b) provides in pertinent part that: Any portion of a tax imposed by this title, which has been…”
Pennoni v. United States, 79 Fed. Cl. 552 (Fed. Cl. 2007). · cites it 7× “7 More specifically, plaintiff asserts that, as the Federal Circuit held in Stanley, the government may either file suit under 26 U.S.C. § 7405 (b) (2000) to recover the erroneous refund within two years as laid out in 26 U.”
United States v. Norman D. Carter, Cecilia P. Carter, 906 F.2d 1375 (9th Cir. 1990). · cites it 3× “The government sought to reduce to judgment certain unpaid tax liabilities of the Carters and to recover under 26 U.S.C. § 7405 (b) an erroneous tax refund paid to Norman Carter.”
O'Bryant v. United States, 839 F. Supp. 1321 (C.D. Ill. 1993). · cites it 3× “The United States also did not pursue an erroneous refund action, pursuant to 26 U.S.C. § 7405 (a), which is governed by a two-year statute of limitations under 26 U.”
United States v. Ann W. McRee Joseph H. Hale, 7 F.3d 976 (11th Cir. 1993). · cites it 2× “We find further support for our conclusion in the existence of a statutory mechanism for recovery of erroneous funds, 26 U.S.C. § 7405 , which underscores the continuing and strong federal interest in recovering erroneous disbursements.”
United States v. James A. Spitzer, 245 F. App'x 908 (11th Cir. 2007). · cites it 5× “See 26 U.S.C. § 7405 (b) (providing the government with a civil cause of action to recover taxes “erroneously refunded”); 26 U.”
United States v. MacPhail, 149 F. App'x 449 (6th Cir. 2005). · cites it 3× “2 The Government seeks to recoup the refund from MacPhail under 26 U.S.C. § 7405 (b), which gives it the right to recover “[a]ny portion of a tax imposed by this title which has been erroneously refunded.”
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 15× “Philadelphia Marine Trade Association / International Longshoremen’s Association Vacation Fund (the “Fund”) has filed a Motion to Dismiss the United States of America’s Complaint pursuant to Federal Rules of Civil Procedure 12(b)(6) and 13(a) in this tax refund case brought…”
Rodriguez v. United States, 629 F. Supp. 333 (N.D. Ill. 1986). · cites it 2× “It may seek recovery of the sum through the statutory remedy expressly provided for erroneous refunds, 26 U.S.C. § 7405 , by filing a suit directly in district court.”
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