§ 26.56. Right to administrative offset.
92 words·~1 min read·
/us/cfr/t24/s§ 26.56·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 that has become final under § 26.50 or § 26.52, or for which a judgment has been entered after action under § 26.54 or § 26.55, or agreed upon in a compromise or settlement among the parties, may be collected by administrative offset under 31 U.S.C. 3716 or other applicable law. In Program Fraud Civil Remedies Act matters, an administrative offset may not be collected against a refund of an overpayment of federal taxes then or later owing by the United States to the Respondent.
Connectionstraces to 1
Traces to 1 document
U.S. Code
Citation graph
cites case law
§ 26.56
Right to administrative offset.
Cites 1Cited by 0 across 0 sources