Public Law 119-83 (04/13/2026)

26 U.S.C. § 9010

Participation by Commission in judicial proceedings

(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

section 2284 of title 28The 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 , 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.

Pub. L. 92–178, title VIII, § 80185 Stat. 569 Pub. L. 93–443, title IV, § 404(c)(14)88 Stat. 1293 Pub. L. 94–455, title XIX, § 1906(b)(13)(C)90 Stat. 1834 Pub. L. 98–620, title IV, § 402(28)(E)98 Stat. 3359 (Added , , ; amended –(18), , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 98–6201984—Subsec. (c). 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.

Pub. L. 94–4551976—Subsec. (b). substituted “to the Secretary of the Treasury” for “to the Secretary”.

Pub. L. 93–443, § 404(c)(14)1974—, substituted “Commission” for “Comptroller General” in section catchline.

Pub. L. 93–443, § 404(c)(15)Subsec. (a). , substituted “Commission” for “Comptroller General”, “its” for “his”, and “it” for “he” wherever appearing.

Pub. L. 93–443, § 404(c)(16)Subsecs. (b), (c). , (17), substituted “Commission” for “Comptroller General” wherever appearing.

Pub. L. 93–443, § 404(c)(18)Subsec. (d). , substituted “Commission” and “it” for “Comptroller General” and “he”.

Statutory Notes and Related Subsidiaries

Effective Date of 1984 Amendment

Pub. L. 98–620section 403 of Pub. L. 98–620section 1657 of Title 28Amendment by not applicable to cases pending on , see , set out as an Effective Date note under , Judiciary and Judicial Procedure.

Effective Date of 1974 Amendment

Pub. L. 93–443section 410(c)(1) of Pub. L. 93–443section 30101 of Title 52Amendment by applicable with respect to taxable years beginning after , see , set out as a note under , Voting and Elections.