§ 142.39. How are civil penalties and assessments collected?

67 words·~1 min read·/us/cfr/t13/s§ 142.39·

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Link to an amendment published at 91 FR 13219, Mar. 19, 2026. 31 U.S.C. 3806 and 3808(b) authorize the Attorney General to bring specific actions for collection of such civil penalties and assessments including administrative offset under 31 U.S.C. 3716. The penalties and assessments may not, however, be administratively offset against an overpayment of federal taxes (then or later owed) to the defendant by the United States.

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Rules and Regulations
Direct final rule

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U.S. Code

Collection of civil penalties and assessments
§ 3806
Administrative offset
§ 3716

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§ 142.39

How are civil penalties and assessments collected?

Fed. Reg.×1

U.S.C.§ 3806

U.S.C.§ 3716

Cites 2Cited by 1 across 1 source