§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
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Treas. Reg. §301.7406-1Disposition of judgments and moneys recovered
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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