{"data":{"id":"us/27-cfr-70.252","jurisdiction":"us","citation":"27 CFR 70.252","heading":"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 of the Internal Revenue Code 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 27—Alcohol, Tobacco Products and Firearms","CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURES AND PRACTICES","PART 70—PROCEDURE AND ADMINISTRATION","Subpart D—Collection of Excise and Special (Occupational) Tax"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"3848f4d2b9311410d954495e7902b098fb58d7312d786e30a5910a3709ceb92c","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-70.251","next":"us/27-cfr-70.253"},"notice":"GroundRules: Original legal text. Not legal advice."}