Title 31 — Money and FinanceRelease 119-73not60
§3807 Right to Administrative Offset
Title 31 › Subtitle SUBTITLE III— FINANCIAL MANAGEMENT › Chapter 38— ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS › § 3807
Summary
The government may collect final penalties, judgments, or agreed settlement amounts by reducing federal payments it would otherwise owe a person, but it cannot take a refund that is an overpayment of federal taxes. Money collected must go to the Treasury for deposit.
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 5, 2026
Release point: 119-73not60