§ 7406 Disposition of judgments and moneys recovered

OLRC 119-134 · eCFR 2026-10-19 · 1 regs · 1 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 1 Acts · From 1939 Code § 3747

19541976
§ 301.7406-1 Disposition of judgments and moneys recovered.
Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the Secretary as collections of internal revenue taxes.