# 26 C.F.R. § 301.7423-1 (2026): Repayments to officers or employees

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7423_1

## Section

- **Citation:** 26 C.F.R. § 301.7423-1 (2026)
- **Heading:** Repayments to officers or employees
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 301: PROCEDURE AND ADMINISTRATION / Subpart ECFR94f366dd75fae71: Judicial Proceedings / § 301.7423-1: § 301.7423-1   Repayments to officers or employees.

## Text

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.

## Nearby sections

- [26 C.F.R. § 301.7401-1 (2026) § 301.7401-1   Authorization.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7401_1.md)
- [26 C.F.R. § 301.7403-1 (2026) § 301.7403-1   Action to enforce lien or to subject property to payment of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7403_1.md)
- [26 C.F.R. § 301.7404-1 (2026) § 301.7404-1   Authority to bring civil action for estate taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7404_1.md)
- [26 C.F.R. § 301.7406-1 (2026) § 301.7406-1   Disposition of judgments and moneys recovered.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7406_1.md)
- [26 C.F.R. § 301.7409-1 (2026) § 301.7409-1   Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7409_1.md)
- [26 C.F.R. § 301.7422-1 (2026) § 301.7422-1   Special rules for certain excise taxes imposed by chapter 42 or 43.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7422_1.md)
- [26 C.F.R. § 301.7423-1 (2026) § 301.7423-1   Repayments to officers or employees.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7423_1.md)
- [26 C.F.R. § 301.7424-2 (2026) § 301.7424-2   Intervention.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7424_2.md)
- [26 C.F.R. § 301.7425-1 (2026) § 301.7425-1   Discharge of liens; scope and application; judicial proceedings.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_1.md)
- [26 C.F.R. § 301.7425-2 (2026) § 301.7425-2   Discharge of liens; nonjudicial sales.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_2.md)
- [26 C.F.R. § 301.7425-3 (2026) § 301.7425-3   Discharge of liens; special rules.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_3.md)
- [26 C.F.R. § 301.7425-4 (2026) § 301.7425-4   Discharge of liens; redemption by United States.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7425_4.md)
- [26 C.F.R. § 301.7426-1 (2026) § 301.7426-1   Civil actions by persons other than taxpayers.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7426_1.md)
- [26 C.F.R. § 301.7426-2 (2026) § 301.7426-2   Recovery of damages in certain cases.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7426_2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P301_S301_7423_1. Check the current official text before relying on it. Not legal advice.