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.
26 U.S. Code § 9040. Participation by Commission in judicial proceedings
(a) Appearance by counsel
(b) Recovery of certain payments
(c) Injunctive relief