The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §§ 27.42 or 27.43, or any amount agreed upon in a compromise or settlement under § 27.46, may be collected by administrative offset under 31 U.S.C. 3716,except,then.
source: 53 FR 15182, Apr. 27, 1988, unless otherwise noted.
cite as: 40 CFR 27.44