View all text of Subchapter A [§ 7801 - § 7812]
§ 7809. Deposit of collections
(a) General rule
(b) Deposit funds
In accordance with instructions of the Secretary, there shall be deposited with the Treasurer of the United States in a deposit fund account—
(1) Sums offered in compromise
(2) Sums offered for purchase of real estate
(3) Surplus proceeds in sales under levy
(4) Surplus proceeds in sales of redeemed property
Upon the acceptance of such offer in compromise or offer for the purchase of such real estate, the amount so accepted shall be withdrawn from such deposit fund account and deposited in the Treasury of the United States as internal revenue collections. Upon the rejection of any such offer, the Secretary shall refund to the maker of such offer the amount thereof.
(c) Deposit of certain receipts
Moneys received in payment for—
(1) work or services performed pursuant to section 6103(p) (relating to furnishing of copies of returns or of return information), and section 6108(b) (relating to special statistical studies and compilations);
(2) work or services performed (including materials supplied) pursuant to section 7516 (relating to the supplying of training and training aids on request);
(3) other work or services performed for a State or a department or agency of the Federal Government (subject to all provisions of law and regulations governing disclosure of information) in supplying copies of, or data from, returns, statements, or other documents filed under authority of this title or records maintained in connection with the administration and enforcement of this title; and
(4) work or services performed (including materials supplied) pursuant to section 6110 (relating to public inspection of written determinations),
shall be deposited in a separate account which may be used to reimburse appropriations which bore all or part of the costs of such work or services, or to refund excess sums when necessary.
(d) Deposit of funds for law enforcement agency account
(1) In general
(2) Deposit in Treasury as internal revenue collections
(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 87–870, § 3(b), Oct. 23, 1962, 76 Stat. 1161; Pub. L. 89–719, title I, § 112(b), Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94–455, title XII, § 1202(h)(5), title XIX, §§ 1906(a)(59), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1833, 1834; Pub. L. 94–528, § 2(d), Oct. 17, 1976, 90 Stat. 2483; Pub. L. 100–690, title VII, § 7602(b), Nov. 18, 1988, 102 Stat. 4507; Pub. L. 108–357, title VIII, § 881(a)(2)(A), Oct. 22, 2004, 118 Stat. 1626; Pub. L. 115–141, div. U, title IV, § 401(a)(334), Mar. 23, 2018, 132 Stat. 1200.)