26Title 26The US tax code, read & explained

26 U.S.C. § 9010

§ 9010. Participation by Commission in judicial proceedings

273 words · amended 3 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1971 by the Public Law 92-178. Last changed November 8, 1984 by the Public Law 98-620.

Every change, newest first (4)
  1. November 8, 1984Public Law 98-620
  2. October 4, 1976Tax Reform Act of 1976
  3. October 15, 1974Public Law 93-443
  4. December 10, 1971Public Law 92-178 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(a) Appearance by counsel

The Commission is authorized to appear in and defend against any action filed under section 9011, either by attorneys employed in its office or by counsel whom it may appoint without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and whose compensation it may fix without regard to the provisions of chapter 51 and subchapter III of chapter 53 of such title.

(b) Recovery of certain payments

The Commission is authorized through attorneys and counsel described in subsection (a) to appear in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary of the Treasury as a result of examination and audit made pursuant to section 9007.

(c) Declaratory and injunctive relief

The Commission is authorized through attorneys and counsel described in subsection (a) to petition the courts of the United States for declaratory or injunctive relief concerning any civil matter covered by the provisions of this subtitle or section 6096. Upon application of the Commission an action brought pursuant to this subsection shall be heard and determined by a court of three judges in accordance with the provisions of section 2284 of title 28, United States Code, and any appeal shall lie to the Supreme Court.

(d) Appeal

The Commission is authorized on behalf of the United States to appeal from, and to petition the Supreme Court for certiorari to review, judgments or decrees entered with respect to actions in which it appears pursuant to the authority provided in this section.