§3807 Right to Administrative Offset

Summary

The government can collect any final penalty or assessment under section 3803, any judgment under section 3805(e) or 3806, or any amount agreed in a settlement under section 3803(j) or 3806(f) by reducing or withholding federal payments the person would get, using the process in section 3716. It cannot, however, use that process to take money from a tax refund that is an overpayment the United States owes to the person. Any money taken this way must be sent to the Secretary of the Treasury and deposited as required by section 3806(g).