Title 26 — Internal Revenue Code
Chapter 66 — Limitations
§ 6532. Periods of limitation on suits
Statutory text
Suits by taxpayers for refund
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.
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.
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.
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.
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.
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.
Suits by persons other than taxpayers
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.
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 816 · 68A Stat. 816
Enacted · 26 U.S.C. § 6532
Aug. 16, 1954, ch. 736, 68A Stat. 816
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 816Technical Amendments Act of 1958
Pub. L. 85–866 title I § 89(b) · 72 Stat. 1606
Inserted · 26 U.S.C. § 6532(a)(1); 26 U.S.C. § 6532(a)(4)
Pub. L. 85–866 inserted “certified mail or” before “registered mail” wherever appearing
Source evidence
Code amendment note
Subsec. (a)(1), (4). Pub. L. 85–866 inserted “certified mail or” before “registered mail” wherever appearing.Enacted provision · exact public law section
(b) Other Provisions of 1954 Code.— Sections 167 (d) (relating 26 USC 167, 534, 6164, 6212. to agreement as to useful life on which depreciation rate is based), 534 (b) (relating to notification by Secretary), 6164 (d) (2) (relating to period of extension of time for payment of taxes by corporations expecting carrybacks), 6212 (a) (relating to notice of deficiency), 26 USC 6212, 6532, 7455. 6212 (b) (2) (relating to address for notice of deficiency in the case of a joint income tax return), 6532 (a) (1) (relating to periods of limitation on suits by taxpayers for refunds), 6532 (a) (4) (relating to reconsideration after mailing of notice), and 7455 (relating to service of process) are each amended by striking out “registered mail” each place it appears and inserting in lieu thereof “certified mail or registered mail”.Federal Tax Lien Act of 1966
Pub. L. 89–719 title I § 110(b) · 80 Stat. 1125
Added · 26 U.S.C. § 6532(c)
Pub. L. 89–719 added subsec. (c)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 89–719 added subsec. (c).Enacted provision · exact public law section
(b) Period of Limitation on Suit.— Section 6532 (relating to period of limitation on suits) is amended by adding at the end thereof the following new subsection: “(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 or his delegate 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.”Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6532
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 96–589 § 6(d)(4) · 94 Stat. 3389
Added · 26 U.S.C. § 6532(a)(5)
Pub. L. 96–589 added par. (5)
Source evidence
Code amendment note
Subsec. (a)(5). Pub. L. 96–589 added par. (5).Enacted provision · exact public law section
(4) Amendment of section 6532.— Subsection (a) of section 6532 (relating to periods of limitations on suits) is amended by adding at the end thereof the following new paragraph: “(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 II of the United States Code.”Pub. L. 115–97 § 11071(b)(1) · 131 Stat. 2054
Substituted · 26 U.S.C. § 6532(c)(1)
Pub. L. 115–97, § 11071(b)(1), substituted “2 years” for “9 months”
Source evidence
Code amendment note
Subsec. (c)(1). Pub. L. 115–97, § 11071(b)(1), substituted “2 years” for “9 months”.Enacted provision · exact public law section
(1) by striking “9 months” in paragraph (1) and inserting “2 years”, andEffective date note
Amendment by Pub. L. 115–97 applicable to levies made after Dec. 22, 2017, and levies made on or before Dec. 22, 2017, if the 9-month period has not expired under section 6343(b) of this title (without regard to section 11071 of Pub. L. 115–97) as of such date, see section 11071(c) of Pub. L. 115–97, set out as a note under section 6343 of this title.Pub. L. 115–97 § 11071(b)(2) · 131 Stat. 2054
Substituted · 26 U.S.C. § 6532(c)(2)
Pub. L. 115–97, § 11071(b)(2), substituted “2-year” for “9-month”
Source evidence
Code amendment note
Subsec. (c)(2). Pub. L. 115–97, § 11071(b)(2), substituted “2-year” for “9-month”.Enacted provision · exact public law section
(2) by striking “9-month” in paragraph (2) and inserting “2-year”.Effective date note
Amendment by Pub. L. 115–97 applicable to levies made after Dec. 22, 2017, and levies made on or before Dec. 22, 2017, if the 9-month period has not expired under section 6343(b) of this title (without regard to section 11071 of Pub. L. 115–97) as of such date, see section 11071(c) of Pub. L. 115–97, set out as a note under section 6343 of this title.
6 of 7 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1958–2017 · 5 rounds
2017
Subsec. (c)(1). Pub. L. 115–97, § 11071(b)(1), substituted “2 years” for “9 months”.
Subsec. (c)(2). Pub. L. 115–97, § 11071(b)(2), substituted “2-year” for “9-month”.
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.
Statutory Notes and Related Subsidiaries
Effective Date of 2017 Amendment
Amendment by Pub. L. 115–97 applicable to levies made after , and levies made on or before , if the 9-month period has not expired under section 6343(b) of this title (without regard to section 11071 of Pub. L. 115–97) as of such date, see section 11071(c) of Pub. L. 115–97, set out as a note under section 6343 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , 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 , 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 , see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title.
Credits
1954–2017 · 6 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 816
- 1958Pub. L. 85–866, title I, § 89(b), , 72 Stat. 1665
- 1966Pub. L. 89–719, title I, § 110(b), , 80 Stat. 1144
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1980Pub. L. 96–589, § 6(d)(4), , 94 Stat. 3408
- 2017Pub. L. 115–97, title I, § 11071(b), , 131 Stat. 2091.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85–866, title I, § 89(b), , 72 Stat. 1665; Pub. L. 89–719, title I, § 110(b), , 80 Stat. 1144; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 96–589, § 6(d)(4), , 94 Stat. 3408; Pub. L. 115–97, title I, § 11071(b), , 131 Stat. 2091.)