Title 26 — Internal Revenue CodeRelease 119-73
§7423 Repayments to Officers or Employees
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter B— Proceedings by Taxpayers and Third Parties › § 7423
Summary
The Treasury can reimburse a federal officer or employee for money a court orders them to pay over taxes they collected, including the costs of the lawsuit. It can also repay damages and costs awarded against them in any suit over actions they properly took while doing their official tax duties.
Full Legal Text
Title 26, §7423
Internal Revenue Code — Source: USLM XML via OLRC
The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—
(1)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)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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).
Reference
Citations & Metadata
Citation
26 U.S.C. § 7423
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73