108 STAT. 1512 PUBLIC LAW 103-296—AUG. 15, 1994 tional evidence and shall show to the satisfaction of the court that such additional evidence is material and that there were reasonable grounds for the failure to adduce such evidence in the hearing before the Secretary, the court may order such additional evidence to be taken before the Secretary and to be made a part of the record. The Secretary may modify such findings as to the facts, or make new findings, by reason of additional evidence so taken and filed, and the Secretary shall file with the court such modified or new findings, which findings with respect to questions of fact, if supported by substantial evidence on the record considered as a whole shall be conclusive, and the Secretary's recommendations, if any, for the modification or setting aside of the Secretary's original order. "(3) Upon the filing of the record and the Secretary original or modified order with the court, the jurisdiction of the court shall be exclusive and its judgment and decree shall be final, except that the same shall be subject to review by the Supreme Court of the United States, as provided in section 1254 of title 28, United States Code. "(e)(1) Civil money penalties and assessments imposed under this section may be compromised by the Secretary and may be recovered— "(A) in a civil action in the name of the United States brought in United States district court for the district where the statement or representation referred to in subsection (a) was made, or where the person resides, as determined by the Secretary; "(B) by means of reduction in tax refunds to which the person is entitled, based on notice to the Secretary of the r Treasury as permitted under section 3720A of title 31, United States Code; "(C)(i) by decrease of any payment of monthly insurance benefits under title II, notwithstanding section 207, or "(ii) by decrease of any payment under title XVI for which the person is eligible, notwithstanding section 207, as made applicable to title XVI by reason of section 1631(d)(1); "(D) by authorities provided under the Debt Collection Act of 1982, as amended, to the extent applicable to debts arising under the Social Security Act; "(E) by deduction of the amount of such penalty or assessment, when finally determined, or the amount agreed upon in compromise, from any sum then or later owing by the United States to the person against whom the penalty or assessment has been assessed; or "(F) by any combination of the foregoing. "(2) Amounts recovered under this section shall be recovered by the Secretary and shall be disposed of as follows: "(A) In the case of amounts recovered arising out of a determination relating to title II, the amounts shall be transferred to the Managing Trustee of the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, as determined appropriate by the Secretary, and such amounts shall be deposited by the Managing Trustee into such Trust Fund. "(B) In the case of amounts recovered arising out of a determination relating to title XVI, the amounts shall be depos-
�
