26 USC 7422 - Civil actions for refund

U.S Code last checked for updates: Jan 19, 2025

§ 7422.

Civil actions for refund

(a)

No suit prior to filing claim for refund

(b)

Protest or duress

(c)

Suits against collection officer a bar

(d)

Credit treated as payment

(e)

Stay of proceedings

(f)

Limitation on right of action for refund

(1)

General rule

(2)

Misjoinder and change of venue

(g)

Special rules for certain excise taxes imposed by chapter 42 or 43

(1)

Right to bring actions

(A)

In general

(B)

Definitions

(2)

Limitation on suit for refund

(3)

Final determination of issues

[(h)

Repealed. Pub. L. 114–74, title XI, § 1101(f)(11), Nov. 2, 2015, 129 Stat. 638]

(i)

Special rule for actions with respect to tax shelter promoter and understatement penalties

(j)

Special rule for actions with respect to estates for which an election under section 6166 is made

(1)

In general

(2)

Estates to which subsection applies

This subsection shall apply to any estate if, as of the date the action is filed—

(A)

no portion of the installments payable under section 6166 have been accelerated;

(B)

all such installments the due date for which is on or before the date the action is filed have been paid;

(C)

there is no case pending in the Tax Court with respect to the tax imposed by section 2001 on the estate and, if a notice of deficiency under section 6212 with respect to such tax has been issued, the time for filing a petition with the Tax Court with respect to such notice has expired; and

(D)

no proceeding for declaratory judgment under section 7479 is pending.

(3)

Prohibition on collection of disallowed liability

(k)

Cross references

(1)

For provisions relating generally to claims for refund or credit, see chapter 65 (relating to abatements, credit, and refund) and chapter 66 (relating to limitations).

(2)

For duty of United States attorneys to defend suits, see section 507 of Title 28 of the United States Code.

(3)

For jurisdiction of United States district courts, see section 1346 of Title 28 of the United States Code.

(4)

For payment by the Treasury of judgments against internal revenue officers or employees, upon certificate of probable cause, see section 2006 of Title 28 of the United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 876; Pub. L. 85–866, title I, § 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–713, § 3(a), Nov. 2, 1966, 80 Stat. 1108; Pub. L. 91–172, title I, § 101(i), (j)(56), Dec. 30, 1969, 83 Stat. 525, 532; Pub. L. 92–178, title III, § 309(a), Dec. 10, 1971, 85 Stat. 525; Pub. L. 93–406, title II, § 1016(a)(26), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(viii), title XVI, § 1605(b)(11), title XIX, § 1906(a)(44), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1830, 1834; Pub. L. 96–222, title I, § 108(b)(1)(D)–(F), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96–223, title I, § 101(f)(1)(J), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96–596, § 2(c)(2), Dec. 24, 1980, 94 Stat. 3474; Pub. L. 97–164, title I, § 151, Apr. 2, 1982, 96 Stat. 46; Pub. L. 97–248, title IV, § 402(c)(11), Sept. 3, 1982, 96 Stat. 668; Pub. L. 98–369, div. A, title VII, § 714(g)(1), (p)(2)(H), July 18, 1984, 98 Stat. 961, 965; Pub. L. 99–514, title XVIII, § 1899A(58), Oct. 22, 1986, 100 Stat. 2961; Pub. L. 100–203, title X, § 10712(c)(5), Dec. 22, 1987, 101 Stat. 1330–467; Pub. L. 100–418, title I, § 1941(b)(2)(B)(x), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 104–168, title XIII, § 1311(c)(4), July 30, 1996, 110 Stat. 1478; Pub. L. 105–206, title III, § 3104(a), July 22, 1998, 112 Stat. 731; Pub. L. 114–74, title XI, § 1101(f)(11), Nov. 2, 2015, 129 Stat. 638; Pub. L. 115–141, div. U, title IV, § 401(a)(325)(A), Mar. 23, 2018, 132 Stat. 1199.)

cite as: 26 USC 7422