Title 26, Internal Revenue CodeRelease 119-110

§7423 Repayments to Officers or Employees

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter B — Proceedings by Taxpayers and Third Parties › § 7423

Last updated Sep 22, 2026|Official source

Summary

The Secretary can repay a federal officer or employee for certain court-ordered payments, but only under rules the Secretary sets. One type is when the worker had to pay money in court related to taxes they collected; the Secretary can repay the money and the lawsuit costs. The other type is when the worker had to pay damages or legal costs because of something they did while doing their official duties under this title; the Secretary can pay those too.

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)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.

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

Sep 22, 2026

Release point: 119-110