Code of Federal Regulations · Section

§ 33.44 — Right To Administrative Offset

34 C.F.R. § 33.44

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The amount of any penalty or assessment that has become final, or for which a judgment has been entered under § 33.42 or § 33.43, or any amount agreed upon in a compromise or settlement under § 33.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be under this section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.

34 C.F.R. § 33.43 34 C.F.R. § 33.45

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