Statute · United States Code

26 U.S.C. § 7423 — Repayments to officers or employees

26 U.S.C. § 7423

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
employee-benefits-and-executive-compensation

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

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