StacksVerified U.S. regulatory reference

28 CFR §76.37

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Collection of any penalty shall be the responsibility of the United States Attorney having jurisdiction over the matter.
  2. (b)The United States Attorney having jurisdiction over the matter may commence a civil action in any appropriate district court of the United States for the purpose of recovering the amount assessed and an amount representing interest at a rate computed in accordance with 28 U.S.C. 1961.