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

---
identifier: "/us/cfr/t26/s301.7406-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7406-1 - Disposition of judgments and moneys recovered."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7406-1"
section_name: "Disposition of judgments and moneys recovered."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 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.