§ 308.543. Right to administrative offset.
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/us/cfr/t12/s§ 308.543·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 308.541 or § 308.542 of this subpart, or any amount agreed upon in a compromise or settlement under § 308.545 of this subpart, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under this section against a refund of an overpayment of federal taxes, then or later owing by the United States to the defendant.
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§ 308.543
Right to administrative offset.
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