Title 31 — Money and Finance — § 3807. Right to administrative offset
Summary
This U.S. Code page prints § 3807 of Title 31, Money and Finance, Right to administrative offset: a penalty or assessment that has become final under section 3803, or for which judgment was entered under section 3805(e) or 3806, or an amount agreed in a settlement or compromise, may be collected by administrative offset under section 3716, but not against a refund of an overpayment of Federal taxes. Amounts collected go to the Secretary of the Treasury for deposit under section 3806(g). The page also prints the end of § 3806(g), amended in 2024 by Pub. L. 118–159, and § 3808, Limitations: notice must be mailed no later than the later of 6 years after the violation or 3 years after material facts are known, but no more than 10 years after it, and a civil action must start within 3 years after liability becomes final.
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Page 357 TITLE 31—MONEY AND FINANCE § 3808
(g)(1)(A) Except as provided in paragraph (2)—
(i) any amount collected under this chapter
shall be credited first to reimburse the author-
ity or other Federal entity that expended
costs in support of the investigation or pros-
ecution of the action, including any court or
hearing costs; and
(ii) amounts reimbursed under clause (i)
shall—
(I) be deposited in—
(aa) the appropriations account of the
authority or other Federal entity from
which the costs described in subparagraph
(A) were obligated;
(bb) a similar appropriations account of
the authority or other Federal entity; or
(cc) if the authority or other Federal en-
tity expended nonappropriated funds, an-
other appropriate account; and
(II) remain available until expended.
(B) Any amount remaining after reimburse-
ments described in subparagraph (A) shall be de-
posited as miscellaneous receipts in the Treas-
ury of the United States.
(2)(A) Any amount of a penalty or assessment
imposed by the United States Postal Service
under this chapter shall be deposited in the
Postal Service Fund established by section 2003
of title 39.
(B) Any amount of a penalty or assessment
imposed by the Secretary of Health and Human
Services under this chapter with respect to a
claim or statement made in connection with old
age and survivors benefits under title II of the
Social Security Act shall be deposited in the
Federal Old-Age and Survivors Insurance Trust
Fund.
(C) Any amount of a penalty or assessment
imposed by the Secretary of Health and Human
Services under this chapter with respect to a
claim or statement made in connection with dis-
ability benefits under title II of the Social Secu-
rity Act shall be deposited in the Federal Dis-
ability Insurance Trust Fund.
(D) Any amount of a penalty or assessment
imposed by the Secretary of Health and Human
Services under this chapter with respect to a
claim or statement made in connection with
benefits under part A of title XVIII of the Social
Security Act shall be deposited in the Federal
Hospital Insurance Trust Fund.
(E) Any amount of a penalty or assessment
imposed by the Secretary of Health and Human
Services under this chapter with respect to a
claim or statement made in connection with
benefits under part B of title XVIII of the Social
Security Act shall be deposited in the Federal
Supplementary Medical Insurance Trust Fund.
(Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21,
1986, 100 Stat. 1945; amended Pub. L. 102–572, title
IX, § 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L.
118–159, div. E, title LII, § 5203(d), Dec. 23, 2024,
138 Stat. 2440.)
Editorial Notes
REFERENCES IN TEXT
The Social Security Act, referred to in subsec.
(g)(2)(B) to (E), is act Aug. 14, 1935, ch. 531, 49 Stat. 620.
Title II and parts A and B of title XVIII of the Social
Security Act are classified generally to subchapter II
(§ 401 et seq.) and parts A (§ 1395c et seq.) and B (§ 1395j
et seq.) of subchapter XVIII, respectively, of chapter 7
of Title 42, The Public Health and Welfare. For com-
plete classification of this Act to the Code, see section
1305 of Title 42 and Tables.
AMENDMENTS
2024—Subsec. (g)(1). Pub. L. 118–159 amended par. (1)
generally. Prior to amendment, par. (1) read as follows:
‘‘Except as provided in paragraph (2) of this subsection,
any amount of penalty or assessment collected under
this chapter shall be deposited as miscellaneous re-
ceipts in the Treasury of the United States.’’
1992—Subsec. (e). Pub. L. 102–572 substituted ‘‘United
States Court of Federal Claims’’ for ‘‘United States
Claims Court’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by Pub. L. 102–572 effective Oct. 29, 1992,
see section 911 of Pub. L. 102–572, set out as a note
under section 171 of Title 28, Judiciary and Judicial
Procedure.
§ 3807. Right to administrative offset
(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 com-
promise 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 overpay-
ment 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 sec-
tion shall be remitted to the Secretary of the
Treasury for deposit in accordance with section
3806(g) of this title.
(Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21,
1986, 100 Stat. 1947.)
§ 3808. Limitations
(a) A notice to the person alleged to be liable
with respect to a claim or statement shall be
mailed or delivered in accordance with section
3803(d)(1) not later than the later of—
(1) 6 years after the date on which the viola-
tion of section 3802 is committed; or
(2) 3 years after the date on which facts ma-
terial to the action are known or reasonably
should have been known by the authority
head, but in no event more than 10 years after
the date on which the violation is committed.
(b) A civil action to recover a penalty or as-
sessment under section 3806 of this title shall be
commenced within 3 years after the date on
which the determination of liability for such
penalty or assessment becomes final.
(c) If at any time during the course of pro-
ceedings brought pursuant to this chapter the
authority head receives or discovers any specific
information regarding bribery, gratuities, con-
flict of interest, or other corruption or similar
activity in relation to a false claim or state-
ment, the authority head shall immediately re-
port such information to the Attorney General,
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