Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - JUDICIAL PROCEEDINGS
CIVIL ACTIONS BY THE UNITED STATES
Section 301.7406-1 - Disposition of judgments and moneys recovered

26 C.F.R. § 301.7406-1

Download
PDF
Current through September 30, 2024
Section 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.

26 C.F.R. §301.7406-1