Arkansas Legal Resource Navigator

31 U.S.C. § 3728 — Setoff against judgment

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3728 — Setoff against judgment

**(a)** The Secretary of the Treasury shall withhold paying that part of a judgment against the United States Government presented to the Secretary that is equal to a debt the plaintiff owes the Government. **(b)** The Secretary shall— (1) discharge the debt if the plaintiff agrees to the setoff and discharges a part of the judgment equal to the debt; or (2) (A) withhold payment of an additional amount the Secretary decides will cover legal costs of bringing a civil action for the debt if the plaintiff denies the debt or does not agree to the setoff; and (B) have a civil action brought if one has not already been brought. **(c)** If the Government loses a civil action to recover a debt or recovers less than the amount the Secretary withholds under this section, the Secretary shall pay the plaintiff the balance and interest of 6 percent for the time the money is withheld.

Source: Supplied U.S. Code snapshot — release unconfirmed · 31 U.S.C. § 3728

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: f647594e5e3b752fb6b1cf4aa35e6654a9d12ab227d7bc78327c2f46ce3f066c. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_599adce6444ce7896b3432d4
Source file: Laws/federal/codes/united-states-code/title-31/section-3728-setoff-against-judgment--d96334d74d.md
Pages: Not recorded – Not recorded
Passage SHA-256: 8cf8d5d0f4abe71fbe13c5bcb9422b79e5a8a6accec97191df44e3137f435466

Source location: Title 31, Chapter 37, § 3728; chapter-037-claims.md

Stored source content

**(a)** The Secretary of the Treasury shall withhold paying that part of a judgment against the United States Government presented to the Secretary that is equal to a debt the plaintiff owes the Government. **(b)** The Secretary shall— (1) discharge the debt if the plaintiff agrees to the setoff and discharges a part of the judgment equal to the debt; or (2) (A) withhold payment of an additional amount the Secretary decides will cover legal costs of bringing a civil action for the debt if the plaintiff denies the debt or does not agree to the setoff; and (B) have a civil action brought if one has not already been brought. **(c)** If the Government loses a civil action to recover a debt or recovers less than the amount the Secretary withholds under this section, the Secretary shall pay the plaintiff the balance and interest of 6 percent for the time the money is withheld.

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6422 — Cross references

(1) For limitations on credits and refunds, see subchapter B of chapter 66. (2) For overpayment in case of adjustments to accrued foreign taxes, see section 905(c). (3) For credit or refund in case of deficiency dividends paid by a personal holding company, see section 547. (4) For refund, credit, or abatement of amounts disallowed by courts upon review of Tax Court decision, see section 7486. (5) For refund or redemption of stamps, see chapter 69. (6) For abatement, credit, or refund in case of jeopardy assessments, see chapter 70. (7) For restrictions on transfers and assignments of claims against the United States, see [section 3727 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3727&num=0&edition=prelim), United States Code. (8) For set-off of claims against amounts due the United States, see [section 3728 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3728&num=0&edition=prelim), United States Code. (9) For special provisions relating to alcohol and tobacco taxes, see subtitle E. (10) For credit or refund in case of deficiency dividends paid by a regulated investment company or real estate investment trust, see section 860.

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6422

Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

31 U.S.C. § 3728 — Setoff against judgment

Page 334 TITLE 31—MONEY AND FINANCE § 3728 agency, the surety on a bond on the contract, and any disbursing official for the contract. (d) During a war or national emergency pro- claimed by the President or declared by law and ended by proclamation or law, a contract with the Department of Defense, the General Services Administration, the Department of Energy (when carrying out duties and powers formerly carried out by the Atomic Energy Commission), or other agency the President designates may provide, or may be changed without consider- ation to provide, that a future payment under the contract to an assignee is not subject to re- duction or setoff. A payment subsequently due under the contract (even after the war or emer- gency is ended) shall be paid to the assignee without a reduction or setoff for liability of the assignor— (1) to the Government independent of the contract; or (2) because of renegotiation, fine, penalty (except an amount that may be collected or withheld under, or because the assignor does not comply with, the contract), taxes, social security contributions, or withholding or fail- ing to withhold taxes or social security con- tributions, arising from, or independent of, the contract. (e)(1) An assignee under this section does not have to make restitution of, refund, or repay the amount received because of the liability of the assignor to the Government that arises from or is independent of the contract. (2) The Government may not collect or re- claim money paid to a person receiving an amount under an assignment or allotment of pay or allowances authorized by law when liabil- ity may exist because of the death of the person making the assignment or allotment. (Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 976.) HISTORICAL AN

Source: Supplied 2024 U.S. Code historical extraction · 31 U.S.C. § 3728

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.