U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter B— Proceedings by Taxpayers and Third Parties

26 U.S.C. § 7423

Repayments to officers or employees

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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.

(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).

Notes of Decisions
Cited in 6 cases, 1983–2018 · leading case: Gilbert v. DaGrossa, 756 F.2d 1455 (9th Cir. 1985).
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Gilbert v. DaGrossa, 756 F.2d 1455 (9th Cir. 1985). · cites it 2× “Gilbert attempts to circumvent the plain purpose and language of the statute by arguing that this suit is an action against the appellees in their official capacity, and not in their individual capacity, for purposes of applying section 1391(e) because any judgment awarded would…”
Hans Bothke v. Fluor Engineers & Constructors, Inc., 713 F.2d 1405 (9th Cir. 1983). “Bothke emphasized below that he was suing agent Terry individually for allegedly acting in violation of legal duties and was not suing the United States.”
First W. Gov't Sec., Inc. v. United States, 578 F. Supp. 212 (D. Colo. 1984). · cites it 2× “The plaintiffs seek to support their position that the defendants are being sued in their official capacities by directing me to 26 U.S.C. § 7423 (2), which authorizes the Secretary to repay all damages and costs recovered against any officer or employee of the United States in…”
Indemnification of Treasury Dep't Officers & Employees (OLC 1991). · cites it 5× “§ 2006 and 26 U.S.C. § 7423 (2) provide specific authority for Treasury to indemnify those officers and employees who enforce the Inter­ nal Revenue Code.”
Amen Ra v. Internal Revenue Serv., No. 1:14-cv-08295 (N.D. Ill. Sept. 17, 2018). “1), 26 U.S.C. § 7423 (Count II.2), 26 U.S.C. § 7214 (Count III) and 26 U.”
Indemnification of Dep't of Just. Employees (OLC 1986). “Although IRS employ­ ees were protected under a specific statute authorizing their indemnification, see 26 U.S.C. § 7423 (2), employees of other agencies that might have access to the forms were not.”
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