§ 7423 - Repayments to officers or employees

CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter B— Proceedings by Taxpayers and Third Parties

The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—

(1) 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) 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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).