Satisfaction of judgment recovered against any internal revenue officer.
Section 296
SEC. 296. Satisfaction of judgment recovered against any internal revenue officer.—When an action is brought against any revenue officer to recover damages by reason of any act done in the performance of official duty, and the Commissioner is notified of such action in time to make defense against the same, through the Solicitor General, any judgment, damages, or costs recovered in such action shall be satisfied by the Commissioner upon approval of the Department Head, or if the same be paid by the person sued, shall be repaid or reimbursed to him. No such judgment, damages, or costs shall be paid or reimbursed in behalf of a person who has acted negligently or in bad faith, or with willful oppression.