31 U.S.C. § 3806 — Collection of civil penalties and assess-

Page 356 TITLE 31—MONEY AND FINANCE § 3805 tempt. In any case in which an authority seeks the enforcement of a subpoena issued pursuant to subsection (a) or (b) of this section, the au- thority shall request the Attorney General to petition any district court in which a hearing under this chapter is being conducted, or in which the person receiving the subpoena resides or conducts business, to issue such an order. (Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21, 1986, 100 Stat. 1944.) § 3805. Judicial review (a)(1) A determination by a reviewing official under section 3803 of this title shall be final and shall not be subject to judicial review. (2) Unless a petition is filed under this section, a determination under section 3803 of this title that a person is liable under section 3802 of this title shall be final and shall not be subject to ju- dicial review. (b)(1)(A) Any person who has been determined to be liable under section 3802 of this title pursu- ant to section 3803 of this title may obtain re- view of such determination in— (i) the United States district court for the district in which such person resides or trans- acts business; (ii) the United States district court for the district in which the claim or statement upon which the determination of liability is based was made, presented, or submitted; or (iii) the United States District Court for the District of Columbia. (B) Such review may be obtained by filing in any such court a written petition that such de- termination be modified or set aside. Such peti- tion shall be filed— (i) only after such person has exhausted all administrative remedies under this chapter; and (ii) within 60 days after the date on which the authority head sends such person a copy of the decision of such authority head under sec- tion 3803(i)(2) of this title. (2) The clerk of the court shall transmit a copy of a petition filed under paragraph (1) of this subsection to the authority and to the At- torney General. Upon receipt of the copy of such petition, the authority shall transmit to the At- torney General the record in the proceeding re- sulting in the determination of liability under section 3802 of this title. Except as otherwise provided in this section, the district courts of the United States shall have jurisdiction to re- view the decision, findings, and determinations in issue and to affirm, modify, remand for fur- ther consideration, or set aside, in whole or in part, the decision, findings, and determinations of the authority, and to enforce such decision, findings, and determinations to the extent that such decision, findings, and determinations are affirmed or modified. (c) The decisions, findings, and determinations of the authority with respect to questions of fact shall be final and conclusive, and shall not be set aside unless such decisions, findings, and determinations are found by the court to be un- supported by substantial evidence. In concluding whether the decisions, findings, and determina- tions of an authority are unsupported by sub- stantial evidence, the court shall review the whole record or those parts of it cited by a party, and due account shall be taken of the rule of prejudicial error. (d) Any district court reviewing under this section the decision, findings, and determina- tions of an authority shall not consider any ob- jection that was not raised in the hearing con- ducted pursuant to section 3803(f) of this title unless a demonstration is made of extraordinary circumstances causing the failure to raise the objection. If any party demonstrates to the sat- isfaction of the court that additional evidence not presented at such hearing is material and that there were reasonable grounds for the fail- ure to present such evidence at such hearing, the court shall remand the matter to the au- thority for consideration of such additional evi- dence. (e) Upon a final determination by the district court that a person is liable under section 3802 of this title, the court shall enter a final judgment for the appropriate amount in favor of the United States. (Added Pub. L. 99–509, title VI, § 6103(a), Oct. 21, 1986, 100 Stat. 1944.) § 3806. Collection of civil penalties and assess- ments (a) The Attorney General shall be responsible for judicial enforcement of any civil penalty or assessment imposed pursuant to the provisions of this chapter. (b) Any penalty or assessment imposed in a de- termination which has become final pursuant to this chapter may be recovered in a civil action brought by the Attorney General. In any such action, no matter that was raised or that could have been raised in a hearing conducted under section 3803(f) of this title or pursuant to judi- cial review under section 3805 of this title may be raised as a defense, and the determination of liability and the determination of amounts of penalties and assessments shall not be subject to review. (c) The district courts of the United States shall have jurisdiction of any action commenced by the United States under subsection (b) of this section. (d) Any action under subsection (b) of this sec- tion may, without regard to venue require- ments, be joined and consolidated with or as- serted as a counterclaim, cross-claim, or setoff by the United States in any other civil action which includes as parties the United States and the person against whom such action may be brought. (e) The United States Court of Federal Claims shall have jurisdiction of any action under sub- section (b) of this section to recover any penalty or assessment if the cause of action is asserted by the United States as a counterclaim in a matter pending in such court. (f) The Attorney General shall have exclusive authority to compromise or settle any penalty or assessment the determination of which is the subject of a pending petition pursuant to section 3805 of this title or a pending action to recover such penalty or assessment pursuant to this sec- tion. 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,