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26 U.S.C. § 7423 — Repayments to officers or employees
Federal law — U.S. Code and appendices · legal_authorities
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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7423-repayments-to-officers-or-employees--a46af4f1b6.md
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Source location: Title 26, Chapter 76, § 7423; chapter-076-judicial-proceedings.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For the purpose of this section, “student” means an individual who is enrolled, not less than half-time, in a high school, trade school, technical or vocational institute, junior college, college, university, or comparable recognized educational institution. An individual who is a student is deemed not to have ceased to be a student during an interim between school years if the interim is not more than 5 months and if such individual shows to the satisfaction of the Office of Personnel Management that the individual has a bona fide intention of continuing to pursue a course of study or training in the same or different educational institution during the school semester (or other period into which the school year is divided) immediately after the interim.
**(b)** Notwithstanding [section 1342 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section1342&num=0&edition=prelim), the head of an agency may accept, subject to regulations issued by the Office, voluntary service for the United States if the service—
(1) is performed by a student, with the permission of the institution at which the student is enrolled, as part of an agency program established for the purpose of providing educational experiences for the student;
(2) is to be uncompensated; and
(3) will not be used to displace any employee.
**(c)**
(1) Except as provided in paragraph (2), any student who provides voluntary service under subsection (b) of this section shall not be considered a Federal employee for any purpose other than for purposes of section 7905 (relating to commuting by means other than single-occupancy motor vehicles), chapter 81 (relating to compensation for injury) and sections 2671 through 2680 of title 28 (relating to tort claims).
(2) In addit
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Federal law — U.S. Code and appendices · legal_authorities
Page 3881
TITLE 26—INTERNAL REVENUE CODE
§ 7425
section (a) [amending this section] shall apply to suits
or proceedings which are instituted after January 30,
1967.’’
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91–172 effective Jan. 1, 1970,
see section 101(k)(1) of Pub. L. 91–172, set out as an Ef-
fective Date note under section 4940 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Pub. L. 89–713, § 3(d), Nov. 2, 1966, 80 Stat. 1109, pro-
vided that: ‘‘The amendments made by subsections (a)
and (b) [amending this section and section 2502 of Title
28, Judiciary and Judicial Procedure] shall apply to
suits brought against officers, employees, or personal
representatives referred to therein which are instituted
90 days or more after the date of the enactment of this
Act [Nov. 2, 1966]. The amendment made by subsection
(c) [amending section 7482 of this title] shall apply to
all decisions of the Tax Court entered after the date of
enactment of this Act.’’
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85–866 as effective Aug. 17,
1954, see section 1(c)(2) of Pub. L. 85–866, set out as a
note under section 165 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
§ 7423. Repayments to officers or employees
The Secretary, subject to regulations pre-
scribed by the Secretary, is authorized to
repay—
(1) Co
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7423
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.