26 U.S.C. § 7423
§ 7423. Repayments to officers or employees
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.