§ 33.44. Right to administrative offset.

83 words·~1 min read·/us/cfr/t34/s§ 33.44·

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, or for which a judgment has been entered under § 33.42 or § 33.43, or any amount agreed upon in a compromise or settlement under § 33.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be under this section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant. (Authority: 31 U.S.C. 3806)

Connectionstraces to 2

Traces to 2 documents

U.S. Code

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

Citation graph

cites case law

§ 33.44

Right to administrative offset.

U.S.C.§ 3716

U.S.C.§ 3806

Cites 2Cited by 0 across 0 sources