{"data":{"id":"us/26-cfr-301.7406-1","jurisdiction":"us","citation":"26 CFR 301.7406-1","heading":"-1 Disposition of judgments and moneys recovered.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Judicial Proceedings"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9cef25bf935f1f0a42804271a3c7e0fba7b56bcbb2dace59d3fbe2e67f8d7dcd","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7404-1","next":"us/26-cfr-301.7409-1"},"notice":"GroundRules: Original legal text. Not legal advice."}