Disposition of judgments and moneys recovered

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. JUDICIAL PROCEEDINGS
  6. Civil Actions by the United States
  7. Disposition of judgments and moneys recovered

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§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 .)

Amendments

1976-Pub. L. 94–455 struck out "or his delegate" after "Secretary".


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