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31 U.S. Code § 3907. Relationship to other laws
(a)
A claim for an interest penalty not paid under this chapter may be filed under section 7103 of title 41.
(b)
(1) An interest penalty under this chapter does not continue to accrue—
(A)
after a claim for a penalty is filed under chapter 71 of title 41; or
(B)
for more than one year.