26 U.S.C. § 9010 — Participation by Commission in judicial proceedings
submitted 55 years ago by Pub. L. 92-178 to r/title-26-INTERNAL-REVENUE-CODE · 265 words · no verdicts yet
The Commission may use its own attorneys or appointed counsel to defend actions, recover certain payments, seek declaratory or injunctive relief, and appeal judgments. Special three-judge court and Supreme Court review rules apply to the specified relief actions.
(a) Appearance by counsel. The Commission* may appear in and defend against an action under section 9011 through its employees who are attorneys or counsel it appoints. The appointments need not follow title 5 rules for competitive-service appointments, and the Commission may set counsel's compensation without regard to title 5 chapter 51 and chapter 53, subchapter III. (b) Recovery of certain payments. Through those attorneys and counsel, the Commission may appear in U.S. district courts to recover amounts determined to be payable to the Treasury Secretary* because of an examination and audit under section 9007. (c) Declaratory and injunctive relief. Through those attorneys and counsel, the Commission may ask U.S. courts for declaratory or injunctive relief about a civil matter covered by this subtitle or section 6096. At the Commission's request, a court of three judges must hear and decide the action under section 2284 of title 28, and an appeal may go to the Supreme Court. (d) Appeal. For the United States, the Commission may appeal judgments or decrees in actions in which it appears under this section and may ask the Supreme Court to review them by certiorari.
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.
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.
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.
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.
Source credit: (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.)
- 1971Enacted · Pub. L. 92-178 · 85 Stat. 569
- 1974Amended · Pub. L. 93-443 · 88 Stat. 1293
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1984Amended · Pub. L. 98-620 · 98 Stat. 3359
A history note hasn’t been published yet. The record shows enactment by Pub. L. 92-178 on 1971-12-10.
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