U.S Code last checked for updates: Jun 15, 2024
§ 7423.
Repayments to officers or employees
The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—
(1)
Collections recovered
(2)
Damages and costs
(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
cite as: 26 USC 7423