{"data":{"id":"us/26-cfr-301.6532-2","jurisdiction":"us","citation":"26 CFR 301.6532-2","heading":"-2 Periods of limitation on suits by the United States.","body":"The United States may not recover any erroneous refund by civil action under section 7405 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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Limitations"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"39e9fa9060c9de40231cd2b2246a8f4d0e838eba867c1d193474426d674bdf10","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6532-1","next":"us/26-cfr-301.6532-3"},"notice":"GroundRules: Original legal text. Not legal advice."}