Internal Revenue Code:Sec. 6532. Periods of limitation on suits

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 66 - LIMITATIONS
        Subchapter D - Periods of Limitation in Judicial Proceedings
      

Statute

    Sec. 6532. Periods of limitation on suits
 
    (a) Suits by taxpayers for refund
      (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.
      (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.
      (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.
      (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.
      (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.
    (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.
    (c) Suits by persons other than taxpayers
      (1) General rule
        Except as provided by paragraph (2), no suit or proceeding
      under section 7426 shall be begun after the expiration of 9
      months from the date of the levy or agreement giving rise to such
      action.
      (2) Period when claim is filed
        If a request is made for the return of property described in
      section 6343(b), the 9-month 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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85-866, title I,
    Sec. 89(b), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89-719, title I,
    Sec. 110(b), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
    96-589, Sec. 6(d)(4), Dec. 24, 1980, 94 Stat. 3408.)
 

Miscellaneous

                                 AMENDMENTS
      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 appearing.
                      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 title or lien of United States arose or when
    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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 2058, 6015, 6230, 6234,
    6330, 6512, 6514, 6515, 7405, 7426, 7479 of this title.