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Title 28 — Judiciary and Judicial ProcedureRelease 119-73

§2006 Execution against revenue officer

Title 28 › Part PART V— - PROCEDURE › Chapter CHAPTER 127— - EXECUTIONS AND JUDICIAL SALES › § 2006

Last updated Apr 6, 2026|Official source

Summary

A court must not make a collector or other revenue officer pay under a final court decision for things they did, or for money they collected and later sent to the Treasury while doing their job, if the court certifies one of two things. The court must say either (1) there was probable cause, or (2) the officer was following directions from the Secretary of the Treasury, the Director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, the Department of Justice, or another proper government official.

Full Legal Text

Title 28, §2006

Judiciary and Judicial Procedure — Source: USLM XML via OLRC

Execution shall not issue against a collector or other revenue officer on a final judgment in any proceeding against him for any of his acts, or for the recovery of any money exacted by or paid to him and subsequently paid into the Treasury, in performing his official duties, if the court certifies that:
(1)probable cause existed; or
(2)the officer acted under the directions of the Secretary of the Treasury, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or other proper Government officer.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 842 (R.S. § 989). Changes were made in phraseology.

Editorial Notes

Amendments

2002—Par. (2). Pub. L. 107–296 inserted “, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice,” after “the Secretary of the Treasury”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2002 AmendmentAmendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an

Effective Date

note under section 101 of Title 6, Domestic Security.

Reference

Citations & Metadata

Citation

28 U.S.C. § 2006

Title 28 — Judiciary and Judicial Procedure

Last Updated

Apr 6, 2026

Release point: 119-73