Title 31 — Money and FinanceRelease 119-73

§3807 Right to administrative offset

Title 31 › Subtitle SUBTITLE III— - FINANCIAL MANAGEMENT › Chapter CHAPTER 38— - ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS › § 3807

Last updated Apr 6, 2026|Official source

Summary

The government can collect a final penalty or fine, an amount ordered by a court, or an amount you agreed to in a settlement by taking money the government would otherwise pay you (called an administrative offset) under section 3716. It cannot use this method to take a tax refund you are owed because you overpaid federal taxes, now or later. Any money taken this way must be sent to the Secretary of the Treasury to be deposited as required by section 3806(g).

Full Legal Text

Title 31, §3807

Money and Finance — Source: USLM XML via OLRC

(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 3805(e) or 3806 of this title, or any amount agreed upon in a settlement or compromise under section 3803(j) or 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.

Reference

Citations & Metadata

Citation

31 U.S.C. § 3807

Title 31 — Money and Finance

Last Updated

Apr 6, 2026

Release point: 119-73