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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Judicial Proceedings |
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Civil Actions by the United States |
§ 301.7406-1 - Disposition of judgments and moneys recovered.
Latest version.
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§ 301.7406-1 Disposition of judgments and moneys recovered.
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.