{"data":{"id":"us/26-u.s.c.-7406","jurisdiction":"us","citation":"26 U.S.C. § 7406","heading":"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 Secretary as collections of internal revenue taxes.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"0cc9573d56bb022e0aca1a66bd5c69b33572474113552e7129c9e5a8d8ff8010","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7405","next":"us/26-u.s.c.-7407"},"notice":"GroundRules: Original legal text. Not legal advice."}