PRIA Logo™
Title 26, Internal Revenue CodeRelease 119-110

§9040 Participation by Commission in Judicial Proceedings

Title 26 › Subtitle H — Financing of Presidential Election Campaigns › CHAPTER 96 — PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9040

Last updated Sep 22, 2026|Official source

Summary

The Commission can hire or appoint lawyers to represent and defend it in federal court, even if those hires do not follow normal federal hiring rules, and it can set their pay. Those lawyers may sue in U.S. district courts to recover amounts found payable to the Secretary after audits under section 9038, and they may ask courts for injunctions to enforce the law. The Commission may also appeal court decisions and ask the Supreme Court to review cases it is involved in.

Full Legal Text

Title 26, §9040

Internal Revenue Code, Source: USLM XML via OLRC

(a)Appearance by counsel
The Commission is authorized to appear in and defend against any action instituted under this section, 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 institute actions in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary as a result of an examination and audit made pursuant to section 9038.
(c)Injunctive relief
The Commission is authorized, through attorneys and counsel described in subsection (a), to petition the courts of the United States for such injunctive relief as is appropriate to implement any provision of this chapter.
(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an

Effective Date

of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9040

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110