31-U.S.C.-3807

§3807 – Right to Administrative offset

Pathway

Title 31 > Subtitle III > Chapter 38 > Section 3807

Details

• Reference: Section 3807
• Legend: §3807 – Right to Administrative offset
• USCode Year: 2013

Provision Content

(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.

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

U.S. Encyclopedia of Law Coverage

31-U.S.C.-3723 in the Legal Encyclopedia: Financial Management

In this entry about 31-U.S.C.-3723, find legal reference material, bibliographies and premiere content related to financial management in the American Encyclopedia of Law, presenting a comprehensive view of the United States financial management-specific issues, written by authorities in the field.

31-U.S.C.-330 in the Legal Encyclopedia: Administrative Law

In this entry about 31-U.S.C.-330, find legal reference material, bibliographies and premiere content related to administrative law in the American Encyclopedia of Law, presenting a comprehensive view of the United States administrative law-specific issues, written by authorities in the field.

Topic Map

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