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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 28 U.S.C. § 2006 Execution against revenue officer us united_states_code code_section 28 JUDICIARY AND JUDICIAL PROCEDURE 127 EXECUTIONS AND JUDICIAL SALES 2006 28 U.S.C. § 2006 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc28@119-100.zip /us/usc/t28/s2006 data/legal/raw/us/code/title-28/usc28.xml 4baf90d801cc069b5ae90a2ffd3beda8a1d9e7db4a552b0842facea899e09d29 3390f867a2c02f5d0c496269da780795fe19663a090a3040c64a9ee0a541cdcf 10e8621ff872965681e5e3c12f4ca216dfb81aab2e4f65466078d60bf3b1e0e0 2026-07-04 official
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28 U.S.C. § 2006 - Execution against revenue officer

Text

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.

(June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 107296, title XI, § 1112(l), Nov. 25, 2002, 116 Stat. 2277.)

Notes

Historical and Revision NotesBased on title 28, U.S.C., 1940 ed., § 842 (R.S. § 989). Changes were made in phraseology.

Editorial Notes

Amendments2002—Par. (2). Pub. L. 107296 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. 107296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.