U.S. Code of Federal Regulations

Regulations most recently checked for updates: May 30, 2023

§ 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.