1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle F - Procedure and Administration
  4. Chapter 76 - JUDICIAL PROCEEDINGS
  5. Subchapter A - Civil Actions by the United States
  6. 26 USC § 7406
26 USC § 7406
Disposition of judgments and moneys recovered
October 30, 2020
USC

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.

Amendments

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Previous
§ 7405 Action for recovery of erroneous refunds
Next
§ 7407 Action to enjoin tax return preparers

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