FEDERAL · 31 U.S.C. · Chapter 38

Right to administrative offset

31 U.S.C. § 3807
Title31Money and Finance
Chapter38 — ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS

This text of 31 U.S.C. § 3807 (Right to administrative offset) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
31 U.S.C. § 3807.

Text

(a)The amount of any penalty or assessment which has become final under section 3803 of this title, or for which a judgment has been entered under section 3805(e) or 3806 of this title, or any amount agreed upon in a settlement or compromise under section 3803(j) or 3806(f) of this title, may be collected by administrative offset under section 3716 of this title, except that an administrative offset may not be made under this subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the person liable for such penalty or assessment.
(b)All amounts collected pursuant to this section shall be remitted to the Secretary of the Treasury for deposit in accordance with section 3806(g) of this title.

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Related

§ 3803
31 U.S.C. § 3803
§ 3805
31 U.S.C. § 3805
§ 3716
31 U.S.C. § 3716
§ 3806
31 U.S.C. § 3806

Source Credit

History

(Added Pub. L. 99–509, title VI, §6103(a), Oct. 21, 1986, 100 Stat. 1947.)

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Bluebook (online)
31 U.S.C. § 3807, Counsel Stack Legal Research, https://law.counselstack.com/usc/31/3807.