Internal Revenue Code:Sec. 9010. 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 95 - PRESIDENTIAL ELECTION CAMPAIGN FUND
     

Statute

    Sec. 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
      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.
    (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. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85
    Stat. 569; amended Pub. L. 93-443, title IV, Sec. 404(c)(14)-(18),
    Oct. 15, 1974, 88 Stat. 1293; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-620, title
    IV, Sec. 402(28)(E), Nov. 8, 1984, 98 Stat. 3359.)
 

Miscellaneous

                                 AMENDMENTS
      1984 - Subsec. (c). Pub. L. 98-620 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.
      1976 - Subsec. (b). Pub. L. 94-455 substituted ''to the Secretary
    of the Treasury'' for ''to the Secretary''.
      1974 - Pub. L. 93-443, Sec. 404(c)(14), substituted
    ''Commission'' for ''Comptroller General'' in section catchline.
      Subsec. (a). Pub. L. 93-443, Sec. 404(c)(15), substituted
    ''Commission'' for ''Comptroller General'', ''its'' for ''his'',
    and ''it'' for ''he'' wherever appearing.
      Subsecs. (b), (c). Pub. L. 93-443, Sec. 404(c)(16), (17),
    substituted ''Commission'' for ''Comptroller General'' wherever
    appearing.
      Subsec. (d). Pub. L. 93-443, Sec. 404(c)(18), substituted
    ''Commission'' and ''it'' for ''Comptroller General'' and ''he''.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-620 not applicable to cases pending on
    Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
    Effective Date note under section 1657 of Title 28, Judiciary and
    Judicial Procedure.
                      EFFECTIVE DATE OF 1974 AMENDMENT
      Amendment by Pub. L. 93-443 applicable with respect to taxable
    years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub.
    L. 93-443, set out as a note under section 431 of Title 2, The
    Congress.