FEDERAL · 26 U.S.C. · Chapter 96

Participation by Commission in judicial proceedings

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
(a)Appearance by counsel The Commission is authorized to appear in and defend against any action instituted under this section, either by attorneys employed in its office or by counsel whom it may appoint without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and whose compensation it may fix without regard to the provisions of chapter 51 and subchapter III of chapter 53 of such title.
(b)Recovery of certain payments The Commission is authorized, through attorneys and counsel described in subsection (a), to institute actions in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary as a result of an examination and audit made pursuant to section 9038.
(c)Injunctive re

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26 U.S.C. § 9040 (Participation by Commission in judicial proceedings) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Buckley v. Valeo
424 U.S. 1 (Supreme Court, 1976)
4,951 case citations

Source Credit

History

(Added Pub. L. 93–443, title IV, §408(c), Oct. 15, 1974, 88 Stat. 1302; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

Amendments
1976—Subsec. (b). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Statutory Notes and Related Subsidiaries

Effective Date
Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.