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Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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Fabio
2026-07-06 10:51:44 -04:00
parent 511d65f9a0
commit 76b8ec33a7
48603 changed files with 3677193 additions and 4 deletions
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legal/us/code/title-26/chapter-76/section-7405.md
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---
type: "LegalText"
title: "26 U.S.C. § 7405"
description: "Action for recovery of erroneous refunds"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "76"
chapter_name: "JUDICIAL PROCEEDINGS"
section: "7405"
citation: "26 U.S.C. § 7405"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7405"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "9ea141b51ee09f5e71bf2d405dcd4f3cbfea94ceafd9f0194a4bb5e611abe3d6"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "ae7b0d236d88781cf6dc32909edcc91b7470a37c321c7b8d0e21e315ec835902"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 7405 - Action for recovery of erroneous refunds
## Text
(a) Refunds after limitation period 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.
(b) Refunds otherwise erroneous 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.
(c) Interest For provision relating to interest on erroneous refunds, see section 6602.
(d) Periods of limitation For periods of limitations on actions under this section, see section 6532(b).
(Aug. 16, 1954, ch. 736, 68A Stat. 874.)