---
kind: "section"
citation: "26 U.S.C. § 9040"
title: "26"
title_heading: "Internal Revenue Code"
number: "9040"
heading: "Participation by Commission in judicial proceedings"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9040"
units:
  - "Subtitle H — Financing of Presidential Election Campaigns"
  - "Chapter 96 — Presidential Primary Matching Payment Account"
---

# §9040. Participation by Commission in judicial proceedings

- (a) **Appearance by counsel—** The [Commission](/usc/26/9002.md?p=3) is authorized to appear in and defend against any action instituted under this section, either by attorneys employed in its office or by counsel whom it may appoint without regard to the provisions of [title 5](/usc/5.md), United States Code, governing appointments in the competitive service, and whose compensation it may fix without regard to the provisions of [chapter 51](/usc/26/chstE/ch51.md) and subchapter III of [chapter 53](/usc/26/chstE/ch53.md) of such title.
- (b) **Recovery of certain payments—** The [Commission](/usc/26/9002.md?p=3) is authorized, through attorneys and counsel described in [subsection (a)](#a), to institute actions in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary as a result of an examination and audit made pursuant to section 9038.
- (c) **Injunctive relief—** The [Commission](/usc/26/9002.md?p=3) is authorized, through attorneys and counsel described in [subsection (a)](#a), to petition the courts of the United States for such injunctive relief as is appropriate to implement any provision of this chapter.
- (d) **Appeal—** The [Commission](/usc/26/9002.md?p=3) is authorized on behalf of the United States to appeal from, and to petition the Supreme Court for certiorari to review, judgments or decrees entered with respect to actions in which it appears pursuant to the authority provided in this section.

## Source credit

(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1302; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsec. (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.