U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jun 28, 2022

§ 35.44 - Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 35.42 or § 35.43, or any amount agreed upon in a compromise or settlement under § 35.46 of this part, may be collected by administrative offset under 31 U.S.C. 3716,except,then.