26 USC § 7406 - Disposition of judgments and moneys recovered

---
identifier: "/us/usc/t26/s7406"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7406 - Disposition of judgments and moneys recovered"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7406"
section_name: "Disposition of judgments and moneys recovered"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "A"
subchapter_name: "Civil Actions by the United States"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 875; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 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.

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**Source Credit**: (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— struck out “or his delegate” after “Secretary”.