Code of Federal Regulations · Section
§ 35.44 — Right To Administrative Offset
22 C.F.R. § 35.44
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The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 35.42 or § 35.43, or any amount agreed upon in a compromise or settlement under § 35.46, 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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Organization of Department of State22 U.S.C. § 2651a