U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter B - Proceedings by Taxpayers and Third Parties Sec. 7423 - Repayments to officers or employees From the U.S. Government Publishing Office, www.gpo.gov §7423. Repayments to officers or employees The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay— (1) Collections recovered To any officer or employee of the United States the full amount of such sums of money as may be recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expense of suit; also (2) Damages and costs All damages and costs recovered against any officer or employee of the United States in any suit brought against him by reason of anything done in the due performance of his official duty under this title. (Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in provisions preceding par. (1).
26 U.S.C. § 7423
§7423. Repayments to officers or employees
Edition 2024