---
kind: "section"
citation: "26 U.S.C. § 7423"
title: "26"
title_heading: "Internal Revenue Code"
number: "7423"
heading: "Repayments to officers or employees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7423"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter B — Proceedings by Taxpayers and Third Parties"
---

# §7423. Repayments to officers or employees


The [Secretary](/usc/26/7701.md?p=a-11-B), subject to regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B), is authorized to repay—

- (1) **Collections recovered—** To any officer or [employee](/usc/26/7701.md?p=a-20) of the [United States](/usc/26/7701.md?p=a-9) 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
- (2) **Damages and costs—** All damages and costs recovered against any officer or [employee](/usc/26/7701.md?p=a-20) of the [United States](/usc/26/7701.md?p=a-9) in any suit brought against him by reason of anything done in the due performance of his official duty under this title.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in provisions preceding par. (1).