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§ 301.7406-1 Disposition of judgments and moneys recovered.

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Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURE AND ADMINISTRATION > PART 301—PROCEDURE AND ADMINISTRATION > Judicial Proceedings > Civil Actions by the United States

This text was captured on Sep 22, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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.

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