Internal Revenue Code:Sec. 9040. Participation by Commission in judicial proceedings

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle H - Financing of Presidential Election Campaigns
       CHAPTER 96 - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
     

Statute

    Sec. 9040. Participation by Commission in judicial proceedings
 
    (a) Appearance by counsel
      The Commission is authorized to appear in and defend against any
    action instituted under this section, 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 institute actions in the district
    courts of the United States to seek recovery of any amounts
    determined to be payable to the Secretary as a result of an
    examination and audit made pursuant to section 9038.
    (c) Injunctive relief
      The Commission is authorized, through attorneys and counsel
    described in subsection (a), to petition the courts of the United
    States for such injunctive relief as is appropriate to implement
    any provision of this chapter.
    (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.
 

Sources

    (Added Pub. L. 93-443, title IV, Sec. 408(c), Oct. 15, 1974, 88
    Stat. 1302; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834.)
 

Miscellaneous

                                 AMENDMENTS
      1976 - Subsec. (b). Pub. L. 94-455 struck out ''or his delegate''
    after ''Secretary''.