
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7423]

 
                     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

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

                      (1) 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

                        (2) 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.

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


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' in provisions preceding par. (1).

                  Section Referred to in Other Sections

    This section is referred to in title 5 section 3111.
