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28 U.S.C. § 2006 — Execution against revenue officer
Federal law — U.S. Code and appendices · legal_authorities
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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2006
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Stable record: federal_law:legal_authorities:record_usc_8d100ddf98ffef3b9cd8f276
Source file: Laws/federal/codes/united-states-code/title-28/section-2006-execution-against-revenue-officer--21c26d2da1.md
Pages: Not recorded – Not recorded
Passage SHA-256: 28cd68a699019161aae76f598e49cbabda2db48374208490415d57b8f9ea1f92
Source location: Title 28, Chapter 127, § 2006; chapter-127-executions-and-judicial-sales.md
Stored source content
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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Activities** The Center shall—
(1) receive, aggregate, analyze, and secure, using processes consistent with the processes developed pursuant to the Cybersecurity Information Sharing Act of 2015 ([6 U.S.C. 1501](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title6-section1501&num=0&edition=prelim) et seq.) reports from covered entities related to a covered cyber incident to assess the effectiveness of security controls, identify tactics, techniques, and procedures adversaries use to overcome those controls and other cybersecurity purposes, including to assess potential impact of cyber incidents on public health and safety and to enhance situational awareness of cyber threats across critical infrastructure sectors;
(2) coordinate and share information with appropriate Federal departments and agencies to identify and track ransom payments, including those utilizing virtual currencies;
(3) leverage information gathered about cyber incidents to—
(A) enhance the quality and effectiveness of information sharing and coordination efforts with appropriate entities, including agencies, sector coordinating councils, Information Sharing and Analysis Organizations, State, local, Tribal, and territorial governments, technology providers, critical infrastructure owners and operators, cybersecurity and cyber incident response firms, and security researchers; and
(B) provide appropriate entities, including sector coordinating councils, Information Sharing and Analysis Organizations, State, local, Tribal, and territorial governments, technology providers, cybersecurity and cyber incident response firms, and security researchers, with timely, actionable, and anonymized reports of cyber incident campaigns and trends, including, to the maximum extent practicable
Source: Supplied U.S. Code snapshot — release unconfirmed · 6 U.S.C. § 101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) No suit prior to filing claim for refund** No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof.
**(b) Protest or duress** Such suit or proceeding may be maintained whether or not such tax, penalty, or sum has been paid under protest or duress.
**(c) Suits against collection officer a bar** A suit against any officer or employee of the United States (or former officer or employee) or his personal representative for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected shall be treated as if the United States had been a party to such suit in applying the doctrine of res judicata in all suits in respect of any internal revenue tax, and in all proceedings in the Tax Court and on review of decisions of the Tax Court.
**(d) Credit treated as payment** The credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of such tax liability so satisfied, be deemed to be a payment in respect of such tax liability at the time such credit is allowed.
**(e) Stay of proceedings** If the Secretary prior to the hearing of a suit brought by a taxpayer in a distr
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7422
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Upon the entry of a judgment for the claimant in any proceeding to condemn or forfeit property seized or arrested under any provision of Federal law—
(1) such property shall be returned forthwith to the claimant or his agent; and
(2) if it appears that there was reasonable cause for the seizure or arrest, the court shall cause a proper certificate thereof to be entered and, in such case, neither the person who made the seizure or arrest nor the prosecutor shall be liable to suit or judgment on account of such suit or prosecution, nor shall the claimant be entitled to costs, except as provided in subsection (b).
**(b)**
(1) Except as provided in paragraph (2), in any civil proceeding to forfeit property under any provision of Federal law in which the claimant substantially prevails, the United States shall be liable for—
(A) reasonable attorney fees and other litigation costs reasonably incurred by the claimant;
(B) post-judgment interest, as set forth in [section 1961 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1961&num=0&edition=prelim); and
(C) in cases involving currency, other negotiable instruments, or the proceeds of an interlocutory sale—
(i) interest actually paid to the United States from the date of seizure or arrest of the property that resulted from the investment of the property in an interest-bearing account or instrument; and
(ii) an imputed amount of interest that such currency, instruments, or proceeds would have earned at the rate applicable to the 30-day Treasury Bill, for any period during which no interest was paid (not including any period when the property reasonably was in use as evidence in an official proceeding or in conducting scientific tests for the purpose of col
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 2465
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment.—**
(1) **In general.—** — There is established within the Department of Justice under the general authority of the Attorney General the Bureau of Alcohol, Tobacco, Firearms, and Explosives (in this section referred to as the “Bureau”).
(2) **Director.—** — There shall be at the head of the Bureau a Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives (in this subtitle 22 See References in Text note below. referred to as the “Director”). The Director shall be appointed by the President, by and with the advice and consent of the Senate 33 So in original. Probably should be followed by a comma. and shall perform such functions as the Attorney General shall direct. The Director shall receive compensation at the rate prescribed by law under section 5314 of title V 44 So in original. Probably should be title “5”., United States Code, for positions at level III of the Executive Schedule.
(3) **Coordination.—** — The Attorney General, acting through the Director and such other officials of the Department of Justice as the Attorney General may designate, shall provide for the coordination of all firearms, explosives, tobacco enforcement, and arson enforcement functions vested in the Attorney General so as to assure maximum cooperation between and among any officer, employee, or agency of the Department of Justice involved in the performance of these and related functions.
(4) **Performance of transferred functions.—** — The Attorney General may make such provisions as the Attorney General determines appropriate to authorize the performance by any officer, employee, or agency of the Department of Justice of any function transferred to the Attorney General under this section.
**(b) Responsibilities.—** Subject to the direction of the Attorney Ge
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 599A
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Federal law — U.S. Code and appendices · legal_authorities
Page 500
TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE
§ 2005
A provision making the section applicable to pending
proceedings was deleted as obsolete.
Changes were made in phraseology.
§ 2005. Appraisal of goods taken on execution
Whenever State law requires that goods taken
on execution be appraised before sale, goods
taken under execution issued from a court of the
United States shall be appraised in like manner.
The United States marshal shall summon the
appraisers in the same manner as the sheriff is
required to summon appraisers under State law.
If the appraisers fail to attend and perform
their required duties, the marshal may sell the
goods without an appraisal. Appraisers attend-
ing and performing their duties, shall receive
the fees allowed for appraisals under State law.
(June 25, 1948, ch. 646, 62 Stat. 959.)
HISTORICAL AND REVISION NOTES
Based on title 28, U.S.C., 1940 ed., § 846 (R.S. § 993).
Words ‘‘shall be appraised in like manner’’ were sub-
stituted for ‘‘the appraisers appointed under the au-
thority of the State may appraise goods taken in exe-
cution on a fieri facias issued out of any court of the
United States’’. The change precludes construction
that the State appraisers only are available to appraise
such goods in civil actions in the federal courts.
Changes were made in phraseology.
§ 2006. Execution against revenue officer
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
Source: Supplied 2024 U.S. Code historical extraction · 28 U.S.C. § 2006
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.