# 26 U.S.C. § 7423: Repayments to officers or employees

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7423>. Cite pinpoints as 26 U.S.C. § 7423(a)(1).

The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—

## § 7423(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

## § 7423(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.

## Regulations

- [Treas. Reg. § 301.7423-1](/26/reg/301.7423-1.md): Repayments to officers or employees. (interprets § 7423)

## Leading cases

- [Gilbert v. DaGrossa, 756 F.2d 1455 (9th Cir. 1985)](https://www.courtlistener.com/opinion/8938884/gilbert-v-dagrossa/)

Derived from: 1939 § 3770(b); 1939 § 3770(b)(1), (2)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 877
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834