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.
source: Order No. 1268-88, 53 FR 11646, Apr. 8, 1988, unless otherwise noted.
cite as: 28 CFR 71.44