{"data":{"id":"us/26-u.s.c.-7423","jurisdiction":"us","citation":"26 U.S.C. § 7423","heading":"Repayments to officers or employees","body":"The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—(1) Collections recoveredTo 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 costsAll 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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"36d49787ae0b91d7a0f9b06c9ce023d3549457fe283fbbe4336a0740b0a8613c","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7422","next":"us/26-u.s.c.-7424"},"notice":"GroundRules: Original legal text. Not legal advice."}