Treasury Regulations · 26 CFR
§ 301.7406-1. Disposition of judgments and moneys recovered.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7406
Cite as 26 CFR § 301.7406-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7406
- Length
- 26 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7401-1 Authorization.
- § 301.7403-1 Action to enforce lien or to subject property to payment of tax.
- § 301.7404-1 Authority to bring civil action for estate taxes.
- § 301.7406-1 Disposition of judgments and moneys recovered.
- § 301.7409-1 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations.
- § 301.7422-1 Special rules for certain excise taxes imposed by chapter 42 or 43.
- § 301.7423-1 Repayments to officers or employees.
- § 301.7424-2 Intervention.