26 U.S.C. § 7423
Section 7423 · Repayments to officers or employees
Amended 2 times on record
Applied in 4 court decisions — leading case Gilbert v. DaGrossa (1985)
Most recently applied in Gilbert v. Dagrossa (April 1985)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).
Cross References
Delinquent internal revenue officers and employees, see section 7803 of this title.