26 U.S.C. § 9010
Section 9010 · Participation by Commission in judicial proceedings
Amended 4 times on record
Applied in 5 court decisions — leading case Buckley v. Valeo (1976)
Most recently applied in Federal Election Commission v. Reform Party of the United States (March 2007)
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 Commission is authorized to appear in and defend against any action filed under section 9011, either by attorneys employed in its office or by counsel whom it may appoint without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and whose compensation it may fix without regard to the provisions of chapter 51 and subchapter III of chapter 53 of such title.
The Commission is authorized through attorneys and counsel described in subsection (a) to appear in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary of the Treasury as a result of examination and audit made pursuant to section 9007.
The Commission is authorized through attorneys and counsel described in subsection (a) to petition the courts of the United States for declaratory or injunctive relief concerning any civil matter covered by the provisions of this subtitle or section 6096. Upon application of the Commission an action brought pursuant to this subsection shall be heard and determined by a court of three judges in accordance with the provisions of section 2284 of title 28, United States Code, and any appeal shall lie to the Supreme Court.
The Commission is authorized on behalf of the United States to appeal from, and to petition the Supreme Court for certiorari to review, judgments or decrees entered with respect to actions in which it appears pursuant to the authority provided in this section.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1984—Subsec. (c). Pub. L. 98–620 struck out provision requiring the judges designated to hear the case to assign the case for hearing at the earliest practicable date, to participate in the hearing and determination thereof, and to cause the case to be in every way expedited.
1976—Subsec. (b). Pub. L. 94–455 substituted “to the Secretary of the Treasury” for “to the Secretary”.
1974—Pub. L. 93–443, §404(c)(14), substituted “Commission” for “Comptroller General” in section catchline.
Subsec. (a). Pub. L. 93–443, §404(c)(15), substituted “Commission” for “Comptroller General”, “its” for “his”, and “it” for “he” wherever appearing.
Subsecs. (b), (c). Pub. L. 93–443, §404(c)(16), (17), substituted “Commission” for “Comptroller General” wherever appearing.
Subsec. (d). Pub. L. 93–443, §404(c)(18), substituted “Commission” and “it” for “Comptroller General” and “he”.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 431 of Title 2, The Congress.