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§ 301.7406-1 Disposition of judgments and moneys recovered.

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Title 26 CFR: Internal Revenue › Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › Part 301: PROCEDURE AND ADMINISTRATION › Subpart ECFR94f366dd75fae71: Judicial Proceedings › § 301.7406-1: § 301.7406-1 Disposition of judgments and moneys recovered.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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