§7406 — Disposition of judgments and moneys recovered
Statute Text — 26 U.S.C. §7406
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7406-1 Disposition of judgments and moneys recovered
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