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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 31 - Money and Finance: Treasury |
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Subtitle A - Office of the Secretary of the Treasury |
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Part 16 - Regulations Implementing the Program Fraud Civil Remedies Act of 1986 |
§ 16.44 - Right to administrative offset.
Latest version.
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§ 16.44 Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 16.42 or § 16.43, or any amount agreed upon in a compromise or settlement under § 16.46, 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.