# § 6532. Periods of limitation on suits
**(a)** **Suits by taxpayers for refund**
**(1)** **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.
**(2)** **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.
**(3)** **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.
**(4)** **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.
**(5)** **Cross reference** section 505(a)(2) of title 11
For substitution of 120-day period for the 6-month period contained in paragraph (1) in a title 11 case, see of the United States Code.
**(b)** **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.
**(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 2 years 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 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.
---
**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89–719, title I, § 110(b), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(d)(4), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 115–97, title I, § 11071(b), Dec. 22, 2017, 131 Stat. 2091.)
## Editorial Notes
### Amendments
2017—Subsec. (c)(1). , substituted “2 years” for “9 months”.
Subsec. (c)(2). , substituted “2-year” for “9-month”.
1980—Subsec. (a)(5). added par. (5).
1976— struck out “or his delegate” after “Secretary” wherever appearing.
1966—Subsec. (c). added subsec. (c).
1958—Subsec. (a)(1), (4). inserted “certified mail or” before “registered mail” wherever appearing.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2017 Amendment
Amendment by applicable to levies made after , and levies made on or before , if the 9-month period has not expired under (without regard to ) as of such date, see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .
### Effective Date of 1966 Amendment
Amendment by 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 , set out as a note under .
### Effective Date of 1958 Amendment
Amendment by applicable only if mailing occurs after , see , set out as a note under .