---
kind: "section"
citation: "10 C.F.R. § 1013.44"
title: "10"
number: "1013.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/10/1013.44"
---

# §1013.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 1013.42](/cfr/10/1013.42.md) or [§ 1013.43](/cfr/10/1013.43.md) of this part, or any amount agreed upon in a compromise or settlement under [§ 1013.46](/cfr/10/1013.46.md) of this part, may be collected by administrative offset under [31 U.S.C. 3716](/usc/31/3716.md), 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.


## Notes

### Authority

Authority: 31 U.S.C. 3801-3812; 28 U.S.C. 2461 note.

### Source

Source: 53 FR 44385, Nov. 3, 1988, unless otherwise noted.