§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 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.

(June 25, 1948, ch. 646, 62 Stat. 960 .)

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., §842 (R.S. §989).

Changes were made in phraseology.

Federal Rules of Civil Procedure

Execution, against certain public officers, see rule 69, Appendix to this title.

Judgment, see rule 54.

Cross References

Executions in favor of United States, see section 2413 of this title.

Section Referred to in Other Sections

This section is referred to in title 26 section 7422.