(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
3806 of this title, or any amount agreed upon in a settlement or compromise under section
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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.