Title 28, Judiciary and Judicial ProcedureRelease 119-110
§2006 Execution Against Revenue Officer
Title 28 › PART V — PROCEDURE › CHAPTER 127 — EXECUTIONS AND JUDICIAL SALES › § 2006
Summary
A final judgment cannot be enforced against a collector or revenue officer for acts or money they paid into the Treasury if the court certifies (1) probable cause existed or (2) the officer acted under orders from federal officials. The Treasury pays the judgment from the proper appropriation.
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.
When such certificate has been issued, the amount of the judgment shall be paid out of the proper appropriation by the Treasury.
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
Sep 22, 2026
Release point: 119-110