26 C.F.R. § 301.7406-1

Disposition of judgments and moneys recovered.

Last amended: 2016Year: 2026Length: 26 wordsOfficial source

Cite as 26 C.F.R. § 301.7406-1 (2026)

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.
26 C.F.R. § 301.7406-1: Disposition of judgments and moneys recovered. | Justis AI