Us Code § 6514 - Credits or refunds after period of limitation
Full text of Us Code United States Code § 6514 — Credits or refunds after period of limitation, with citation guidance and answers to common questions.
§ 6514. Credits or refunds after period of limitation
(a) Credits or refunds after period of limitation
A refund of any portion of an internal revenue tax shall be considered erroneous and a credit of any such portion shall be considered void—
(1) Expiration of period for filing claim
If made after the expiration of the period of limitation for filing claim therefor, unless within such period claim was filed; or
(2) Disallowance of claim and expiration of period for filing suit
In the case of a claim filed within the proper time and disallowed by the Secretary, if the credit or refund was made after the expiration of the period of limitation for filing suit, unless within such period suit was begun by the taxpayer.
(3) Recovery of erroneous refunds
For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405.
(b) Credit after period of limitation
Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability would be considered an overpayment under section 6401(a).
(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Amendments
1976—Subsec. (a)(2). Pub. L. 94–455 struck out "or his delegate" after "Secretary".
About This Section
26 U.S.C. § 6514 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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