I.R.C. § 6532(a) Suits By Taxpayers For Refund
I.R.C. § 6532(a)(1) General Rule
No suit or proceeding under section 7422(a)
for the recovery of any internal revenue tax, penalty, or other sum, shall be begun
before the expiration of 6 months from the date of filing the claim required under
such section unless the Secretary renders a decision thereon within that time, nor
after the expiration of 2 years from the date of mailing by certified mail or registered
mail by the Secretary to the taxpayer of a notice of the disallowance of the part
of the claim to which the suit or proceeding relates.
I.R.C. § 6532(a)(2) Extension Of Time
The 2-year period prescribed in paragraph (1) shall be extended for such period as may be agreed upon in writing between the taxpayer
and the Secretary.
I.R.C. § 6532(a)(3) Waiver Of Notice Of Disallowance
If any person files a written waiver of the requirement that he be mailed a notice
of disallowance, the 2-year period prescribed in paragraph (1)
shall begin on the date such waiver is filed.
I.R.C. § 6532(a)(4) Reconsideration After Mailing Of Notice
Any consideration, reconsideration, or action by the Secretary with respect to such
claim following the mailing of a notice by certified mail or registered mail of disallowance
shall not operate to extend the period within which suit may be begun.
I.R.C. § 6532(a)(5) Cross Reference
For substitution of 120-day period for the 6-month period contained in paragraph
(1) in a title 11 case, see section 505(a)(2) of title 11 of the United States Code.
I.R.C. § 6532(b) Suits By United States For Recovery Of Erroneous Refunds
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 the making of the refund if it
appears that any part of the refund was induced by fraud or misrepresentation of
a material fact.
I.R.C. § 6532(c) Suits By Persons Other Than Taxpayers
I.R.C. § 6532(c)(1) General Rule
Except as provided by paragraph (2)
, no suit or proceeding under section 7426
shall be begun after the expiration of 2 years from the date of the levy or agreement
giving rise to such action.
I.R.C. § 6532(c)(2) Period When Claim Is Filed
If a request is made for the return of property described in section 6343(b)
the 2-year period prescribed in paragraph (1)
shall be extended for a period of 12 months from the date of filing of such request
or for a period of 6 months from the date of mailing by registered or certified
mail by the Secretary to the person making such request of a notice of disallowance
of the part of the request to which the action relates, whichever is shorter.
(Aug. 16, 1954, ch. 736, 68A Stat. 816; Sept. 2, 1958,
Pub. L. 85-866, title I, 89(b), 72 Stat. 1665; Nov. 2, 1966, Pub. L. 89-719, title I, 110(b), 80 Stat. 1144; Oct. 4, 1976, Pub. L. 94-455,
title XIX, 1906(b)(13)(A), 90 Stat. 1834; Dec. 24, 1980, Pub. L. 96-589, 6(d)(4), 94 Stat. 3408; Pub. L. 115-97, title I, Sec. 11071(b), Dec. 22, 2017, 131 Stat. 2054.)
2017 - Subsec. (c)(1). Pub. L. 115-97, Sec. 11071(b)(1), amended par. (1) by substituting “2 years” for “9 months”.
Subsec. (c)(2). Pub. L. 115-97, Sec. 11071(b)(1), amended par. (2) by substituting “2-year”
1980--Subsec. (a)(5). Pub. L. 96-589 added par. (5).
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.
1966--Subsec. (c). Pub. L. 89-719 added subsec. (c).
1958--Subsec. (a)(1), (4). Pub. L. 85-866 inserted “certified mail or” before “registered mail” wherever
EFFECTIVE DATE OF 2017 AMENDMENTS
Amendments by Pub. L. 115-97, Sec. 11071(b)
, effective for (1) levies made after the date of the enactment of this Act [Enacted:
Dec. 22, 2017], and (2) levies made on or before such date if the 9-month period has
not expired under section 6343(b) of the Internal Revenue Code
of 1986 (without regard to this section) as of such date.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy,
commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, regardless of when the title or lien of the United
States arose or when the lien or interest of another person was acquired, with certain
exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a note under section 6323 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85-866, set out as a note under section 7502 of this title.