Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7406

Source: decipher.legal/usc/26/7406 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)