United States Code · Section

§ 7406 — Disposition Of Judgments And Moneys Recovered

26 U.S.C. § 7406

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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.
26 U.S.C. § 7405 26 U.S.C. § 7407

Implementing Regulations