1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Judicial Proceedings
  6. Topic - Civil Actions by the United States
  7. 26 CFR § 301.7406-1
26 CFR § 301.7406-1
Disposition of judgments and moneys recovered
June 25, 2020
CFR

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.

Previous
§ 301.7404-1 Authority to bring civil action for estate taxes
Next
§ 301.7454-1 Burden of proof in fraud and transferee cases

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC