---
kind: "section"
citation: "10 C.F.R. § 13.44"
title: "10"
number: "13.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/10/13.44"
---

# §13.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 13.42](/cfr/10/13.42.md) or [§ 13.43](/cfr/10/13.43.md), or any amount agreed upon in a compromise or settlement under [§ 13.46](/cfr/10/13.46.md), 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 through 3812; 44 U.S.C. 3504 note. Section 13.3 also issued under 28 U.S.C. 2461 note. Section 13.13 also issued under 31 U.S.C. 3730.

### Source

Source: 56 FR 47135, Sept. 18, 1991, unless otherwise noted.