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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7406 Disposition of judgments and moneys recovered us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7406 26 U.S.C. § 7406 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7406 data/legal/raw/us/code/title-26/usc26.xml 07483ba908c6d174b6322c5f9dd68e0fe75c67a3bf70aea580f1970628524ad5 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 5cec6124c9c7dc762036a463d3bdeb2b641319b6934dba647f2a5b538e289454 2026-07-04 official
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26 U.S.C. § 7406 - Disposition of judgments and moneys recovered

Text

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 875; Pub. L. 94455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Notes

Editorial Notes

Amendments1976—Pub. L. 94455 struck out “or his delegate” after “Secretary”.