26 USC § 7423 - Repayments to officers or employees

---
identifier: "/us/usc/t26/s7423"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7423 - Repayments to officers or employees"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7423"
section_name: "Repayments to officers or employees"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "B"
subchapter_name: "Proceedings by Taxpayers and Third Parties"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 7423. Repayments to officers or employees

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.

---

**Source Credit**: (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 Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” in provisions preceding par. (1).