CH. 76—JUDICIAL PROCEEDINGS
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(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 or
LIMITATION.—
For periods of limitations on actions under this section, see section 6532 (b). SEC. 7406. DISPOSITION OF JUDGMENTS AND MONEYS RECOVERED.
All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Secretary or his delegate as collections of internal revenue taxes. SEC. 7407. CROSS REFERENCES. (1) For provisions for collecting taxes in general, see chapter 64. (2) For venue in a civil action for the collection of any tax, see sectioq 1396 of Title 28 of the United States Code. (3) For venue of a proceeding for the recovery of any fine, penalty, o'j-t'i or forfeiture, see section 1395 of Title 28 of the United States Code.
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§ 7407(3)
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