
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7809]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                        CHAPTER 80--GENERAL RULES
 
           Subchapter A--Application of Internal Revenue Laws
 
Sec. 7809. Deposit of collections


(a) General rule

    Except as provided in subsections (b) and (c) and in sections 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.

(b) 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--

                   (1) Sums offered in compromise

        Sums offered in compromise under the provisions of section 7122;

            (2) Sums offered for purchase of real estate

        Sums offered for the purchase of real estate under the 
    provisions of section 7506;

              (3) 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

         (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.

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.

(c) Deposit of certain receipts

    Moneys received in payment for--
        (1) 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);
        (2) work or services performed (including materials supplied) 
    pursuant to section 7516 (relating to the supplying of training and 
    training aids on request);
        (3) 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
        (4) 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.

(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 87-870, Sec. 3(b), Oct. 
23, 1962, 76 Stat. 1161; Pub. L. 89-719, title I, Sec. 112(b), Nov. 2, 
1966, 80 Stat. 1146; Pub. L. 94-455, title XII, Sec. 1202(h)(5), title 
XIX, Secs. 1906(a)(59), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1833, 
1834; Pub. L. 94-528, Sec. 2(d), Oct. 17, 1976, 90 Stat. 2483; Pub. L. 
100-690, title VII, Sec. 7602(b), Nov. 18, 1988, 102 Stat. 4507.)


                               Amendments

    1988--Subsec. (d). Pub. L. 100-690 added subsec. (d).
    1976--Subsec. (a). Pub. L. 94-455, Sec. 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, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary'' wherever appearing.
    Subsec. (c)(1). Pub. L. 94-455, Sec. 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, Sec. 3(b)(1), substituted 
``subsections (b) and (c) and in'' for ``subsection (b),''.
    Subsec. (c). Pub. L. 87-870, Sec. 3(b)(2), added subsec. (c).


                    Effective Date of 1988 Amendment

    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.


                    Effective Date of 1976 Amendments

    Section 2(e) of Pub. L. 94-528 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 [Oct. 4, 
1976].''
    Amendment by section 1202(h)(5) of Pub. L. 94-455 effective Jan. 1, 
1977, 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 Nov. 2, 1966, 
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

    Section 7602(f) of Pub. L. 100-690 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.''
