
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: 28USC2006]

 
               TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
 
                            PART V--PROCEDURE
 
               CHAPTER 127--EXECUTIONS AND JUDICIAL SALES
 
Sec. 2006. Execution against revenue officer

    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 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.

(June 25, 1948, ch. 646, 62 Stat. 960.)


                      Historical and Revision Notes

    Based on title 28, U.S.C., 1940 ed., Sec. 842 (R.S. Sec. 989).
    Changes were made in phraseology.

                  Section Referred to in Other Sections

    This section is referred to in title 26 section 7422.
