Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
1.8 KiB
Markdown
46 lines
1.8 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7423"
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description: "Repayments to officers or employees"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "76"
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chapter_name: "JUDICIAL PROCEEDINGS"
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section: "7423"
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citation: "26 U.S.C. § 7423"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7423"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "144be364414d05516f912c340b9a9fafc33d185f73adbcc97b424c664d67daa6"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "e0fcf5837295bceec16249754cde97c65398badb15ccfec1641b51259c81077e"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7423 - Repayments to officers or employees
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## Text
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The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—
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(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
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(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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(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).
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