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2017 US Code
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
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| 26 U.S.C. § 7423 (2017) |
| §7423. Repayments to officers or employees |
|
The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay— (1) Collections recoveredTo 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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(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in provisions preceding par. (1). |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 7423 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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