26 U.S.C. § 9010 : US Code - Section 9010: Participation by Commission in judicial proceedings

Search 26 U.S.C. § 9010 : US Code - Section 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.