---
kind: "section"
citation: "26 U.S.C. § 7406"
title: "26"
title_heading: "Internal Revenue Code"
number: "7406"
heading: "Disposition of judgments and moneys recovered"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7406"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter A — Civil Actions by the United States"
---

# §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](/usc/26/7701.md?p=a-11-B) as collections of internal revenue taxes.


## 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.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.