((a)) The amount of any penalty or assessment which has become final under , 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 , 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 .