26 U.S.C. § 7406 — Disposition of judgments and moneys recovered
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter A - Civil Actions by the United States Sec. 7406 - Disposition of judgments and moneys recovered From the U.S. Government Publishing Office, www.gpo.gov
§7406. Disposition of judgments and moneys recovered
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 875; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".