Section 1149.70 - How are civil penalties and assessments collected?(a) Civil actions to recover penalties or assessments must commence within 3 years after the date of a final decision determining your liability.(b) The Attorney General is responsible for judicial enforcement of civil penalties or assessments imposed. He/she has exclusive authority to compromise or settle any penalty or assessment during the pendency of any action to collect penalties or assessments under 31 U.S.C. 3806 .(c) Penalties or assessments imposed by a final decision may be recovered in a civil action brought by the Attorney General.(1) The district courts of the United States have jurisdiction of such civil actions.(2) The United States Court of Federal Claims has jurisdiction of any civil action to recover any penalty or assessment if the cause of action is asserted by the government as a counterclaim in a matter pending in such court.(3) Civil actions may be joined and consolidated with or asserted as a counterclaim, cross-claim, or set off by the government in any other civil action which includes you and the government as parties.(4) Defenses raised at the hearing, or that could have been raised, may not be raised as a defense in the civil action. Determination of liability and of the amounts of penalties and assessments must not be subject to review.