# 26 U.S.C. § 7406: Disposition of judgments and moneys recovered

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7406>. Cite pinpoints as 26 U.S.C. § 7406(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.7406-1](/26/reg/301.7406-1.md): Disposition of judgments and moneys recovered. (interprets § 7406)

Derived from: 1939 § 3747

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 875
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834