26 U.S.C. § 7406

U.S.C. Title 26 - INTERNAL REVENUE CODE
26 U.S.C.

United States Code, 2024 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".

Official source