The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §§ 25.42 and 25.43, or any amount agreed upon in a compromise or settlement under § 25.46, may be collected by administrative offset under 31 U.S.C. 3716,except,then.
source: 55 FR 47854, Nov. 16, 1990, unless otherwise noted.
cite as: 15 CFR 25.44