Regulations last checked for updates: Oct 17, 2024

Title 28 - Judicial Administration last revised: May 20, 2024
§ 71.44 - Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 71.42 or § 71.43, or any amount agreed upon in a compromise or settlement under § 71.46, may be collected by administrative offset under 31 U.S.C. 3716,except,then.

authority: 5 U.S.C. 301; 28 U.S.C. 509,510; 31 U.S.C. 3801-3812; Pub. L. 101-410, 104 Stat. 890, as amended by Pub. L. 104-134, 110 Stat. 1321
source: Order No. 1268-88, 53 FR 11646, Apr. 8, 1988, unless otherwise noted.
cite as: 28 CFR 71.44