# Treas. Reg. § 301.7406-1: Disposition of judgments and moneys recovered.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7406-1>. Interprets 26 U.S.C. § 7406.

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