Title 26 — Internal Revenue CodeRelease 119-73not60
§9040 Participation by Commission in Judicial Proceedings
Title 26 › Subtitle Subtitle H— Financing of Presidential Election Campaigns › Chapter 96— PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT › § 9040
Summary
The Commission can hire lawyers and appear in federal court to defend or start cases. It may hire and pay those lawyers without following the usual federal hiring and pay rules. The Commission can sue in U.S. district courts to recover amounts found payable to the Secretary under section 9038, ask courts for orders to carry out the chapter, and appeal up to the Supreme Court for the United States.
Full Legal Text
Title 26, §9040
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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)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)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
Apr 5, 2026
Release point: 119-73not60