28 U.S.C. § 2006
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Execution shall not issue against a collector or other revenue officer on a final judgment in any proceeding against him for any of his acts, or for the recovery of any money exacted by or paid to him and subsequently paid into the Treasury, in performing his official duties, if the court certifies that:When such certificate has been issued, the amount of the judgment shall be paid out of the proper appropriation by the Treasury.