2019 US Code
Title 28 - Judiciary and Judicial Procedure
Part V - Procedure
Chapter 127 - Executions and Judicial Sales
Sec. 2006 - Execution against revenue officer

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Citation 28 U.S.C. § 2006 (2019)
Section Name §2006. Execution against revenue officer
Section Text

Execution shall not issue against a collector or other revenue officer on a final judgment in any proceeding against him for any of his acts, or for the recovery of any money exacted by or paid to him and subsequently paid into the Treasury, in performing his official duties, if the court certifies that:

(1) probable cause existed; or

(2) the officer acted under the directions of the Secretary of the Treasury, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or other proper Government officer.


When such certificate has been issued, the amount of the judgment shall be paid out of the proper appropriation by the Treasury.

Source Credit

(June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 107–296, title XI, §1112(l), Nov. 25, 2002, 116 Stat. 2277.)

Editorial Notes HISTORICAL AND REVISION NOTES

Based on title 28, U.S.C., 1940 ed., §842 (R.S. §989).

Changes were made in phraseology.

AMENDMENTS

2002—Par. (2). Pub. L. 107–296 inserted ", the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice," after "the Secretary of the Treasury".

EFFECTIVE DATE OF 2002 AMENDMENT

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Publication Title United States Code, 2018 Edition, Supplement 1, Title 28 - JUDICIARY AND JUDICIAL PROCEDURE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 28 - JUDICIARY AND JUDICIAL PROCEDURE
PART V - PROCEDURE
CHAPTER 127 - EXECUTIONS AND JUDICIAL SALES
Sec. 2006 - Execution against revenue officer
Contains section 2006
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law Yes
Disposition standard
Statutes at Large References 62 Stat. 960
116 Stat. 2277
Public Law References Public Law 107-296
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