FEDERAL · 26 U.S.C. · Chapter 76
Repayments to officers or employees
Current through Pub. L. 119-102
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.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 7423 (Repayments to officers or employees) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Gilbert v. DaGrossa
756 F.2d 1455 (Ninth Circuit, 1985)
Hans Bothke v. Fluor Engineers and Constructors, Inc., and W.J. Terry
713 F.2d 1405 (Ninth Circuit, 1983)
First Western Government Securities, Inc. v. United States
578 F. Supp. 212 (D. Colorado, 1984)
Amen Ra v. Internal Revenue Service
(N.D. Illinois, 2018)
Choina v. Ohio Department of Taxation
(S.D. Ohio, 2024)
Indemnification of Department of Justice Employees
(Office of Legal Counsel, 1986)
Indemnification of Treasury Department Officers and Employees
(Office of Legal Counsel, 1991)
Source Credit
History
(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
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in provisions preceding par. (1).
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in provisions preceding par. (1).