31 U.S.C. § 1324 - U.S. Code - Unannotated Title 31. Money and Finance § 1324. Refund of internal revenue collections

(1) claims for prior fiscal years; and

(2) accounts arising under--

(1) refunds to the limit of liability of an individual tax account; and

(2) refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 21, 24, 25A, 35, 36, 36A, 36B, 168(k)(4)(F), 53(e), 54B(h), 3131, 3132, 3134, 6428, 6428A, 6428B, 6431, 7527A, or 6433 of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.