26 USC § 7406
Disposition of judgments and moneys recovered
through Public Law 119-27, except Public Law 119-21
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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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