[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7423-1]

[Page 494]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7423-1  Repayments to officers or employees.

    The Commissioner is authorized to repay 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, and 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 official 
performance of his duties under the Code.