§ 7423. Repayments to officers or employees

Statutory text

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

Collections recovered

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

Damages and costs

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 877 · 68A Stat. 877
Enacted · 26 U.S.C. § 7423
Aug. 16, 1954, ch. 736, 68A Stat. 877
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 877
1976
Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7423
Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1)
Source evidence
Code amendment note
Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).
Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

1 of 2 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments

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

Credits

1954–1976 · 2 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 877
1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)