§ 3807. — Right to administrative offset.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 31USC3807]
TITLE 31--MONEY AND FINANCE
SUBTITLE III--FINANCIAL MANAGEMENT
CHAPTER 38--ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS
Sec. 3807. Right to administrative offset
(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, Sec. 6103(a), Oct. 21, 1986, 100 Stat.
1947.)
Section Referred to in Other Sections
This section is referred to in section 1352 of this title.
