Code of Federal Regulations · Section
§ 70.193 — Disposition Of Judgments And Moneys Recovered
27 C.F.R. § 70.193
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All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) shall be paid to the Bureau as collections of taxes imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Disposition of judgments and moneys recovered26 U.S.C. § 7406