26 U.S. Code § 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.
Source(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.)
1984—Subsec. (c). Pub. L. 98–620struck 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. 94–455substituted “to the Secretary of the Treasury” for “to the Secretary”.
1974—Pub. L. 93–443, § 404(c)(14), substituted “Commission” for “Comptroller General” in section catchline.
Subsec. (a). Pub. L. 93–443, § 404(c)(15), substituted “Commission” for “Comptroller General”, “its” for “his”, and “it” for “he” wherever appearing.
Subsecs. (b), (c). Pub. L. 93–443, § 404(c)(16), (17), substituted “Commission” for “Comptroller General” wherever appearing.
Subsec. (d). Pub. L. 93–443, § 404(c)(18), substituted “Commission” and “it” for “Comptroller General” and “he”.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–620not applicable to cases pending on Nov. 8, 1984, see section 403 ofPub. 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