The amount of any penalty or assessment that has become final, or for which a judgment has been entered under § 13.42 or § 13.43, or any amount agreed upon in a compromise or settlement under § 13.46, may be collected by administrative offset under 31 U.S.C. 3716,except,then.
authority: Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C., Ch. 1, sections 101
source: 70 FR 59211, Oct. 12, 2005, unless otherwise noted.
cite as: 6 CFR 13.44