26 U.S.C. § 7405
Action for recovery of erroneous refunds
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.
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.
For provision relating to interest on erroneous refunds, see section 6602.
For periods of limitations on actions under this section, see section 6532(b).
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).
O'Gilvie v. United States, 519 U.S. 79 (1996). “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). “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). “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). “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). “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). “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). “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). “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). “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). “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). “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). “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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