Execution against revenue officer
probable cause existed; or
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.
[June 25, 1948, ch. 646], [62 Stat. 960]; [Pub. L. 107–296, title XI, § 1112](l), Nov. 25, 2002, [116 Stat. 2277].)