27 C.F.R. § 70.193
Current through October 31, 2024
All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties (with respect to the provisions of 26 U.S.C. enforced and administered by the Bureau) shall be paid to the Bureau as collections of taxes imposed under the provisions of 26 U.S.C. enforced and administered by the Bureau.
Proceedings by Taxpayers and Third Parties
27 C.F.R. § 70.193
26 U.S.C. 7406