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26 U.S.C. 7406: Disposition of judgments and moneys recoveredText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 76-JUDICIAL PROCEEDINGS
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§7406. Disposition of judgments and moneys recovered

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 .)

Editorial Notes

Amendments

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