§ 9010. — Participation by Commission in judicial proceedings.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC9010]
TITLE 26--INTERNAL REVENUE CODE
Subtitle H--Financing of Presidential Election Campaigns
CHAPTER 95--PRESIDENTIAL ELECTION CAMPAIGN FUND
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.
(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.)
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.
