Sec. 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.

[Adopted by T.D. 6498, 25 FR 10154, Oct. 25, 1960. Revised at 32 FR 15241, Nov. 3, 1967.]