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Judicial Proceedings›Civil Actions by the United States

§ 301.7406-1 Disposition of judgments and moneys recovered.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

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.

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration

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