26 C.F.R. § 301.7406-1 Disposition of judgments and moneys recovered.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Judicial Proceedings
Civil Actions by the United States
§ 301.7406-1 Disposition of judgments and moneys recovered.
