US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 7406: Disposition of judgments and moneys recovered

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 76—JUDICIAL PROCEEDINGS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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