Internal Revenue Code · 26 U.S.C.
§ 7406. Disposition of judgments and moneys recovered
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7406
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 46 words · about 1 min to read
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 875; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7406
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter A Civil Actions by the United States
Nearby sections
- § 7402 Jurisdiction of district courts
- § 7403 Action to enforce lien or to subject property to payment of tax
- § 7404 Authority to bring civil action for estate taxes
- § 7405 Action for recovery of erroneous refunds
- § 7406 Disposition of judgments and moneys recovered
- § 7407 Action to enjoin tax return preparers
- § 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
- § 7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- § 7410 Cross references
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.