Code of Federal Regulations · Section
§ 13.44 — Right To Administrative Offset
10 C.F.R. § 13.44
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The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 13.42 or § 13.43, or any amount agreed upon in a compromise or settlement under § 13.46, 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.
Authorizing Statute
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Administrative offset31 U.S.C. § 3716
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Definitions31 U.S.C. § 3801
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Mode of recovery28 U.S.C. § 2461
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Civil actions for false claims31 U.S.C. § 3730
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Authority and functions of Director44 U.S.C. § 3504