United States Code
USC most recently checked for updates: Mar 30, 2023
§ 7423.
Repayments to officers or employees
The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—
(1)
Collections recovered
(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.)
cite as: 26 USC 7423
