§ 7406 - Disposition of judgments and moneys recovered

CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter A— Civil Actions by the United States

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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.