1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i17
  6. subjgrp 67
  7. § 301.7406-1

View all text of Subjgrp 67 [§ 301.7401-1 - § 301.7517-1]

§ 301.7406-1 - Disposition of judgments and moneys recovered.

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.

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.7406-1