Any portion of a tax imposed by this title, refund of which is erroneously made, within the meaning of section 6514, may be recovered by civil action brought in the name of the United States.
Any portion of a tax imposed by this title which has been erroneously refunded (if such refund would not be considered as erroneous under section 6514) may be recovered by civil action brought in the name of the United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)
Sections: Previous 7342 7343 7344 7401 7402 7403 7404 7405 7406 7407 7408 7409 7410 7421 7422 Next
Last modified: October 26, 2015