26 C.F.R. § 301.7406-1. - § 301.7406-1 Disposition of Judgments and Moneys Recovered.

Current as of May 27, 2026

Section 301.7406-1 - § 301.7406-1 Disposition of Judgments and Moneys Recovered.Section 301.7406-1 - § 301.7406-1 Disposition of Judgments and Moneys Recovered.

Section 301.7404-1 - § 301.7404-1 Authority to Bring Civil Action for Estate Taxes.Section 301.7409-1 - § 301.7409-1 Action to Enjoin Flagrant Political Expenditures of Section 501(c)(3) Organizations.

§ 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.

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