26-U.S.C.-9010
§9010 – Participation By Commission In Judicial Proceedings
Pathway
Title 26 > Subtitle H > Chapter 95 > Section 9010
Details
- Reference: Section 9010
- Legend: §9010 – Participation By Commission In Judicial Proceedings
- USCode Year: 2013
Provision Content
(a) Appearance by counsel
The Commission is authorized to appear in and defend against any action filed under section 9011, either by attorneys employed in its office or by counsel whom it may appoint without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and whose compensation it may fix without regard to the provisions of chapter 51 and subchapter III of chapter 53 of such title.
(b) Recovery of certain payments
The Commission is authorized through attorneys and counsel described in subsection (a) to appear in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary of the Treasury as a result of examination and audit made pursuant to section 9007.
(c) Declaratory and injunctive relief
The Commission is authorized through attorneys and counsel described in subsection (a) to petition the courts of the United States for declaratory or injunctive relief concerning any civil matter covered by the provisions of this subtitle or section 6096. Upon application of the Commission an action brought pursuant to this subsection shall be heard and determined by a court of three judges in accordance with the provisions of section 2284 of title 28, United States Code, and any appeal shall lie to the Supreme Court.
(d) Appeal
The Commission 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.
(Added Pub. L. 92–178, title VIII, §801, Dec. 10, 1971, 85 Stat. 569; amended Pub. L. 93–443, title IV, §404(c)(14)–(18), Oct. 15, 1974, 88 Stat. 1293; Pub. L. 94–455, title XIX, §1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–620, title IV, §402(28)(E), Nov. 8, 1984, 98 Stat. 3359.)
Amendments
1984—Subsec. (c). Pub. L. 98–620 struck out provision requiring the judges designated to hear the case to assign the case for hearing at the earliest practicable date, to participate in the hearing and determination thereof, and to cause the case to be in every way expedited.
1976—Subsec. (b). Pub. L. 94–455 substituted to the Secretary of the Treasury for to the Secretary.
1974—Pub. L. 93–443, §404(c)(14), substituted Commission for Comptroller General in section catchline.
Subsec. (a). Pub. L. 93–443, §404(c)(15), substituted Commission for Comptroller General, its for his, and it for he wherever appearing.
Subsecs. (b), (c). Pub. L. 93–443, §404(c)(16), (17), substituted Commission for Comptroller General wherever appearing.
Subsec. (d). Pub. L. 93–443, §404(c)(18), substituted Commission and it for Comptroller General and he.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 431 of Title 2, The Congress.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-9003 in the Legal Encyclopedia: Taxes
In this entry about 26-U.S.C.-9003, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.
26-U.S.C.-9003 in the Legal Encyclopedia: Presidential Campaign Financing
In this entry about 26-U.S.C.-9003, find legal reference material, bibliographies and premiere content related to presidential campaign financing in the American Encyclopedia of Law, presenting a comprehensive view of the United States presidential campaign financing-specific issues, written by authorities in the field.
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