FEDERAL · 26 U.S.C. · Chapter Subchapter B—Proceedings by Taxpayers and Third Parties
Repayments to officers or employees
26 U.S.C. § 7423
Title26 — Internal Revenue Code
ChapterSubchapter B—Proceedings by Taxpayers and Third Parties
This text of 26 U.S.C. § 7423 (Repayments to officers or employees) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7423.
Text
The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—
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
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.
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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).
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Bluebook (online)
26 U.S.C. § 7423, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7423.