View all text of Subchapter B [§ 7421 - § 7437]
§ 7423. Repayments to officers or employees
The Secretary, subject to regulations prescribed by the Secretary, is authorized to repay—
(1) Collections recovered
(2) Damages and costs
(Aug. 16, 1954, ch. 736, 68A Stat. 877; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)