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28 USC § 2006 - Execution against revenue officer 

---
identifier: "/us/usc/t28/s2006"
source: "usc"
legal_status: "official_legal_evidence"
title: "28 USC § 2006 - Execution against revenue officer"
title_number: 28
title_name: "JUDICIARY AND JUDICIAL PROCEDURE"
section_number: "2006"
section_name: "Execution against revenue officer"
chapter_number: 127
chapter_name: "EXECUTIONS AND JUDICIAL SALES"
part_number: "V"
part_name: "PROCEDURE"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 107–296, title XI, § 1112(l), Nov. 25, 2002, 116 Stat. 2277.)"
---

# § 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 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 Credit**: (June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 107–296, title XI, § 1112(*l*), Nov. 25, 2002, 116 Stat. 2277.)

### Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 842 (R.S. § 989).

Changes were made in phraseology.

## Editorial Notes

### Amendments

2002—Par. (2).  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 Amendment

Amendment by  effective 60 days after , see , set out as an Effective Date note under , Domestic Security.