Title 26, Internal Revenue CodeRelease 119-102
§7406 Disposition of Judgments and Moneys Recovered
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter A — Civil Actions by the United States › § 7406
Summary
Any court awards or other money collected for taxes, costs, forfeitures, or penalties must be paid to the Secretary and counted as collections of internal revenue taxes.
Full Legal Text
Title 26, §7406
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7406
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102