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Index  » Subtitle F  » Chapter 76  » Subchapter B  » I.R.C. 7423

I.R.C. 7423
Repayments to officers or employees

Current through February 18, 2024 (Pub. L. 118-39)

§ 7422 « Browse » § 7424

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I.R.C. § 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, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Section Information

Editorial Notes


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

Regulations for I.R.C. 7423 (Return to Top)

§ 301.7423-1Repayments to officers or employees

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.


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