U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 19, 2022
View all text of Subpart L [§ 1.301 - § 1.346]
§ 1.343 - Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 1.341 or § 1.342 of this part, or any amount agreed upon in a settlement under § 1.345 of this part, may be collected by administrative offset under 31 U.S.C. 3716,except.