§ 3807. Right to administrative offset
(a) The amount of any penalty or assessment which has become final under section 3803 of this title,
or for which a judgment has been entered under section 3805 (e) or 3806 of this title, or any amount
agreed upon in a settlement or compromise under section 3803 (j) or 3806 (f) of this title, may be
collected by administrative offset under section 3716 of this title, except that an administrative offset
may not be made under this subsection against a refund of an overpayment of Federal taxes, then or
later owing by the United States to the person liable for such penalty or assessment.
(b) All amounts collected pursuant to this section shall be remitted to the Secretary of the Treasury
for deposit in accordance with section 3806 (g) of this title.
(Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21, 1986, 100 Stat. 1947.)
§ 3807. Right to administrative offset(a) The amount of any penalty or assessment which has become final under section 3803 of this title,or for which a judgment has been entered under section 3805 (e) or 3806 of this title, or any amountagreed upon in a settlement or compromise under section 3803 (j) or 3806 (f) of this title, may becollected by administrative offset under section 3716 of this title, except that an administrative offsetmay not be made under this subsection against a refund of an overpayment of Federal taxes, then orlater owing by the United States to the person liable for such penalty or assessment.(b) All amounts collected pursuant to this section shall be remitted to the Secretary of the Treasuryfor deposit in accordance with section 3806 (g) of this title.(Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21, 1986, 100 Stat. 1947.)
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