Title 26 — Internal Revenue Code
Chapter 80 — General Rules
§ 7809. Deposit of collections
Statutory text
General rule
Except as provided in subsections (b) and (c) and in sections 6306, 7651, 7652, 7654, and 7810, the gross amount of all taxes and revenues received under the provisions of this title, and collections of whatever nature received or collected by authority of any internal revenue law, shall be paid daily into the Treasury of the United States under instructions of the Secretary as internal revenue collections, by the officer or employee receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer of the United States, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Secretary.
Deposit funds
In accordance with instructions of the Secretary, there shall be deposited with the Treasurer of the United States in a deposit fund account—
Sums offered in compromise
Sums offered in compromise under the provisions of section 7122;
Sums offered for purchase of real estate
Sums offered for the purchase of real estate under the provisions of section 7506;
Surplus proceeds in sales under levy
Surplus proceeds in any sale under levy, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for costs and charges of the levy and sale; and
Surplus proceeds in sales of redeemed property
Surplus proceeds in any sale under section 7506 of real property redeemed by the United States, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for the costs of sale.
Upon the acceptance of such offer in compromise or offer for the purchase of such real estate, the amount so accepted shall be withdrawn from such deposit fund account and deposited in the Treasury of the United States as internal revenue collections. Upon the rejection of any such offer, the Secretary shall refund to the maker of such offer the amount thereof.
Deposit of certain receipts
Moneys received in payment for—
work or services performed pursuant to section 6103(p) (relating to furnishing of copies of returns or of return information), and section 6108(b) (relating to special statistical studies and compilations);
work or services performed (including materials supplied) pursuant to section 7516 (relating to the supplying of training and training aids on request);
other work or services performed for a State or a department or agency of the Federal Government (subject to all provisions of law and regulations governing disclosure of information) in supplying copies of, or data from, returns, statements, or other documents filed under authority of this title or records maintained in connection with the administration and enforcement of this title; and
work or services performed (including materials supplied) pursuant to section 6110 (relating to public inspection of written determinations),
shall be deposited in a separate account which may be used to reimburse appropriations which bore all or part of the costs of such work or services, or to refund excess sums when necessary.
Deposit of funds for law enforcement agency account
In general
In the case of any amounts recovered as the result of information provided to the Internal Revenue Service by State and local law enforcement agencies which substantially contributed to such recovery, an amount equal to 10 percent of such amounts shall be deposited in a separate account which shall be used to make the reimbursements required under section 7624.
Deposit in Treasury as internal revenue collections
If any amounts remain in such account after payment of any qualified costs incurred under section 7624, such amounts shall be withdrawn from such account and deposited in the Treasury of the United States as internal revenue collections.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 918 · 68A Stat. 918
Enacted · 26 U.S.C. § 7809
Aug. 16, 1954, ch. 736, 68A Stat. 918
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 918Pub. L. 87–870 § 3(b)(1) · 76 Stat. 1158
Substituted · 26 U.S.C. § 7809(a)
Pub. L. 87–870, § 3(b)(1), substituted “subsections (b) and (c) and in” for “subsection (b),”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 87–870, § 3(b)(1), substituted “subsections (b) and (c) and in” for “subsection (b),”.Enacted provision · exact public law section
(1) by striking out “subsection (b),” in subsection (a) and inserting in lieu thereof “subsections (b) and (c) and in”, andPub. L. 87–870 § 3(b)(2) · 76 Stat. 1158
Added · 26 U.S.C. § 7809(c)
Pub. L. 87–870, § 3(b)(2), added subsec. (c)
Source evidence
Code amendment note
Subsec. (c). Pub. L. 87–870, § 3(b)(2), added subsec. (c).Enacted provision · exact public law section
(2) by adding at the end thereof the following new subsection: “(c) Deposit of Certain Receipts.— Moneys received in payment for— “(1) Work or services performed pursuant to section 7515 Ante, p. 1160. (relating to special statistical studies and compilations and other services on request); “(2) work or services performed (including materials sup-plied) pursuant to section 7516 (relating to the supplying of Ante, p. 1160. training and training aids on request ); and “(3) other work or services performed for a State or a department or agency of the Federal Government (subject to all pro-visions of law and regulations governing disclosure of information) in supplying copies of, or data from, returns, statements, or other documents filed under authority of this title or records maintained in connection with the administration and enforcement of this title, shall be deposited in a separate account which may be used to reimburse appropriations which bore all or part of the costs of such work or services, or to refund excess sums when necessary.”Federal Tax Lien Act of 1966
Pub. L. 89–719 title I § 112(b) · 80 Stat. 1125
Inserted · 26 U.S.C. § 7809(a); 26 U.S.C. § 7809(b)(4)
Pub. L. 89–719 inserted reference to section 7810 in subsec. (a)
Added · 26 U.S.C. § 7809(a); 26 U.S.C. § 7809(b)(4)
Pub. L. 89–719 added subsec. (b)(4)
Source evidence
Code amendment note
Subsecs. (a), (b)(4). Pub. L. 89–719 inserted reference to section 7810 in subsec. (a) and added subsec. (b)(4).Enacted provision · exact public law section
(b) Deposit of Money Received.— Section 7809 (relating to deposit of collections) is amended by striking out “and 7654,” in subsection (a) and inserting in lieu thereof “7654, and 7810,”; and by amending subsection (b)— (1) by striking out “and” at the end of paragraph (2), (2) by striking out the period at the end of paragraph (3) and inserting in lieu thereof “; and”, and (3) by inserting after paragraph (3) the following new paragraph: “(4) Surplus proceeds in sales of redeemed property.— Surplus proceeds in any sale under section 7506 of real property redeemed by the United States, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for the costs of sale.”Pub. L. 94–455 § 1906(a)(59) · 90 Stat. 1520
Struck · 26 U.S.C. § 7809(a)
Pub. L. 94–455, § 1906(a)(59), (b)(13)(A), struck out “4735, 4762” after “and in sections”, and “or his delegate” after “Secretary” in two places
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 1906(a)(59), (b)(13)(A), struck out “4735, 4762” after “and in sections”, and “or his delegate” after “Secretary” in two places.Enacted provision · exact public law section
(59) Amendment of section 7809.— Section 7809(a) (relating 26 USC 7809. to deposit of collections) is amended by striking out “4735, 4762,”.Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7809(b)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 94–455 § 1202(h)(5) · 90 Stat. 1520
Substituted · 26 U.S.C. § 7809(c)(1)
Pub. L. 94–455, § 1202(h)(5), substituted “section 6103(p) (relating to furnishing of copies of returns or of return information), and section 6108(b) (relating to special statistical studies and compilations)” for “section 7515 (relating to special statistical studies and compilations for other services on request)” after “performed pursuant to”
Source evidence
Code amendment note
Subsec. (c)(1). Pub. L. 94–455, § 1202(h)(5), substituted “section 6103(p) (relating to furnishing of copies of returns or of return information), and section 6108(b) (relating to special statistical studies and compilations)” for “section 7515 (relating to special statistical studies and compilations for other services on request)” after “performed pursuant to”.Enacted provision · exact public law section
(5) Subsection (c) of section 7809 (relating to deposit of collections) is amended by striking out in paragraph (1) “section 7515 (relating to special statistical studies and compilations for other services on request)” and inserting in lieu thereof “section 6103(p) (relating to furnishing of copies of returns or of return information), and section 6108(b) (relating to special statistical studies and compilations)”.Pub. L. 94–528 § 2(d) · 90 Stat. 2483
Added · 26 U.S.C. § 7809(c)(4)
Pub. L. 94–528 added par. (4)
Source evidence
Code amendment note
Subsec. (c)(4). Pub. L. 94–528 added par. (4).Enacted provision · exact public law section
(d) Subsection (c) of section 7809 of the Internal Revenue Code of 1954 (relating to deposit of collections) is amended— 26 USC 7809. (1) by striking out “and” at the end of paragraph (2) thereof; (2) by striking out the comma at the end of paragraph (3) thereof and inserting in lieu thereof a semicolon and “and”; and (3) by adding at the end of paragraph (3) thereof the following new paragraph: “(4) work or services performed (including materials supplied) 26 USC 6110. pursuant to section 6110 (relating to public inspection of written determinations),”.National Commission on Measured Responses to Achieve a Drug-Free America by 1995 Authorization Act
Pub. L. 100–690 title VII § 7602(b) · 102 Stat. 4181
Added · 26 U.S.C. § 7809(d)
Pub. L. 100–690 added subsec. (d)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 100–690 added subsec. (d).Enacted provision · exact public law section
(b) Establishment of Law Enforcement Agency Account.— Section 7809 of the Internal Revenue Code of 1986 (relating to deposit of collections) is amended by adding at the end thereof the following new subsection: “(d) Deposit of Funds for Law Enforcement Agency Account.— “(1) In general.— In the case of any amounts recovered as the result of information provided to the Internal Revenue Service by State and local law enforcement agencies which substantially contributed to such recovery, an amount equal to 10 percent of such amounts shall be deposited in a separate account which shall be used to make the reimbursements required under section 7624. “(2) Deposit in treasury as internal revenue collections.— If any amounts remain in such account after payment of any qualified costs incurred under section 7624, such amounts shall be withdrawn from such account and deposited in the Treasury of the United States as internal revenue collections.”.Effective date note
Amendment by Pub. L. 100–690 applicable to information first provided more than 90 days after Nov. 18, 1988, see section 7602(e) of Pub. L. 100–690, set out as a note under section 6103 of this title.Pub. L. 108–357 title VIII § 881(a)(2)(A) · 118 Stat. 1418
Inserted · 26 U.S.C. § 7809(a)
Pub. L. 108–357 inserted “6306,” before “7651”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 108–357 inserted “6306,” before “7651”.Enacted provision · exact public law section
(A) Section 7809(a) is amended by inserting “6306,” before “7651”.Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 div. U title IV § 401(a)(334) · 132 Stat. 348
Substituted · 26 U.S.C. § 7809(c)(1)
Pub. L. 115–141 substituted “work” for “Work”
Source evidence
Code amendment note
Subsec. (c)(1). Pub. L. 115–141 substituted “work” for “Work”.Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.
11 of 12 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1962–2018 · 6 rounds
2018
Subsec. (c)(1). Pub. L. 115–141 substituted “work” for “Work”.
2004
Subsec. (a). Pub. L. 108–357 inserted “6306,” before “7651”.
1988
Subsec. (d). Pub. L. 100–690 added subsec. (d).
1976
Subsec. (a). Pub. L. 94–455, § 1906(a)(59), (b)(13)(A), struck out “4735, 4762” after “and in sections”, and “or his delegate” after “Secretary” in two places.
Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (c)(1). Pub. L. 94–455, § 1202(h)(5), substituted “section 6103(p) (relating to furnishing of copies of returns or of return information), and section 6108(b) (relating to special statistical studies and compilations)” for “section 7515 (relating to special statistical studies and compilations for other services on request)” after “performed pursuant to”.
Subsec. (c)(4). Pub. L. 94–528 added par. (4).
1966
Subsecs. (a), (b)(4). Pub. L. 89–719 inserted reference to section 7810 in subsec. (a) and added subsec. (b)(4).
1962
Subsec. (a). Pub. L. 87–870, § 3(b)(1), substituted “subsections (b) and (c) and in” for “subsection (b),”.
Subsec. (c). Pub. L. 87–870, § 3(b)(2), added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–690 applicable to information first provided more than 90 days after , see section 7602(e) of Pub. L. 100–690, set out as a note under section 6103 of this title.
Effective Date of 1976 Amendments
Pub. L. 94–528, § 2(e), , 90 Stat. 2484, provided that: “The amendments made by this section [amending this section and provisions set out as notes under sections 6334, 6851, and 7609 of this title] shall take effect on the date of the enactment of the Tax Reform Act of 1976 [].”
Amendment by section 1202(h)(5) of Pub. L. 94–455 effective , see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after , regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.
Authorization of Appropriations
Pub. L. 100–690, title VII, § 7602(f), , 102 Stat. 4508, provided that: “There is authorized to be appropriated from the account referred to in section 7809(d) of the Internal Revenue Code of 1986 such sums as may be necessary to make the payments authorized by section 7624 of such Code.”
Credits
1954–2018 · 8 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 918
- 1962Pub. L. 87–870, § 3(b), , 76 Stat. 1161
- 1966Pub. L. 89–719, title I, § 112(b), , 80 Stat. 1146
- 1976Pub. L. 94–455, title XII, § 1202(h)(5), title XIX, §§ 1906(a)(59), (b)(13)(A), , 90 Stat. 1688, 1833, 1834
- 1976Pub. L. 94–528, § 2(d), , 90 Stat. 2483
- 1988Pub. L. 100–690, title VII, § 7602(b), , 102 Stat. 4507
- 2004Pub. L. 108–357, title VIII, § 881(a)(2)(A), , 118 Stat. 1626
- 2018Pub. L. 115–141, div. U, title IV, § 401(a)(334), , 132 Stat. 1200.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 87–870, § 3(b), , 76 Stat. 1161; Pub. L. 89–719, title I, § 112(b), , 80 Stat. 1146; Pub. L. 94–455, title XII, § 1202(h)(5), title XIX, §§ 1906(a)(59), (b)(13)(A), , 90 Stat. 1688, 1833, 1834; Pub. L. 94–528, § 2(d), , 90 Stat. 2483; Pub. L. 100–690, title VII, § 7602(b), , 102 Stat. 4507; Pub. L. 108–357, title VIII, § 881(a)(2)(A), , 118 Stat. 1626; Pub. L. 115–141, div. U, title IV, § 401(a)(334), , 132 Stat. 1200.)