# 26 CFR § 301.7406-1: Disposition of judgments and moneys recovered

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7406-1

## Section

- **Citation:** 26 CFR § 301.7406-1
- **Heading:** Disposition of judgments and moneys recovered
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** 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

## 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.

## Nearby sections

- [26 CFR § 301.7401-1 § 301.7401-1 Authorization.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7401-1.md)
- [26 CFR § 301.7403-1 § 301.7403-1 Action to enforce lien or to subject property to payment of tax.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7403-1.md)
- [26 CFR § 301.7404-1 § 301.7404-1 Authority to bring civil action for estate taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7404-1.md)
- [26 CFR § 301.7406-1 § 301.7406-1 Disposition of judgments and moneys recovered.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7406-1.md)
- [26 CFR § 301.7409-1 § 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7409-1.md)
- [26 CFR § 301.7422-1 § 301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7422-1.md)
- [26 CFR § 301.7423-1 § 301.7423-1 Repayments to officers or employees.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7423-1.md)
- [26 CFR § 301.7424-2 § 301.7424-2 Intervention.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7424-2.md)
- [26 CFR § 301.7425-1 § 301.7425-1 Discharge of liens; scope and application; judicial proceedings.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7425-1.md)
- [26 CFR § 301.7425-2 § 301.7425-2 Discharge of liens; nonjudicial sales.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7425-2.md)
- [26 CFR § 301.7425-3 § 301.7425-3 Discharge of liens; special rules.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7425-3.md)
- [26 CFR § 301.7425-4 § 301.7425-4 Discharge of liens; redemption by United States.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7425-4.md)
- [26 CFR § 301.7426-1 § 301.7426-1 Civil actions by persons other than taxpayers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7426-1.md)
- [26 CFR § 301.7426-2 § 301.7426-2 Recovery of damages in certain cases.](https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7426-2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-301.7406-1. Check the current official text before relying on it. Not legal advice.