U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jun 05, 2023

§ 16.44 - Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 16.42 or § 16.43, or any amount agreed upon in a compromise or settlement under § 16.46, may be collected by administrative offset under 31 U.S.C. 3716,except,then.