|
|
|
U.S. Code as of:
01/19/04
Section 2006. Execution against revenue officer
Execution shall not issue against a collector or other revenue
officer on a final judgment in any proceeding against him for any
of his acts, or for the recovery of any money exacted by or paid to
him and subsequently paid into the Treasury, in performing his
official duties, if the court certifies that:
(1) probable cause existed; or
(2) 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.
|
|