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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 14 - Aeronautics and Space |
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Chapter V - National Aeronautics and Space Administration |
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Part 1264 - Implementation of the Program Fraud Civil Penalties Act of 1986 |
§ 1264.143 - Right to administrative offset.
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§ 1264.143 Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 1264.141 or § 1264.142, or any amount agreed upon in a compromise or settlement under § 1264.145, may be collected by administrative offset under 31 U.S.C. 3716, 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 defendant.