---
kind: "section"
citation: "31 U.S.C. § 3807"
title: "31"
title_heading: "Money and Finance"
number: "3807"
heading: "Right to administrative offset"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/3807"
units:
  - "Subtitle III — Financial Management"
  - "Chapter 38 — Administrative Remedies for False Claims and Statements"
---

# §3807. Right to administrative offset

- (a) The amount of any penalty or assessment which has become final under [section 3803 of this title](/usc/31/3803.md), or for which a judgment has been entered under section [3805(e)](/usc/31/3805.md?p=e) or [3806](/usc/31/3806.md) of this title, or any amount agreed upon in a settlement or compromise under section [3803(j)](/usc/31/3803.md?p=j) or [3806(f)](/usc/31/3806.md?p=f) of this title, may be collected by [administrative offset](/usc/31/3701.md?p=a-1) under [section 3716 of this title](/usc/31/3716.md), except that an [administrative offset](/usc/31/3701.md?p=a-1) 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](/usc/31/3701.md?p=c) 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](/usc/31/3806.md?p=g).

## Source credit

(Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21, 1986, 100 Stat. 1947.)