---
kind: "section"
citation: "14 C.F.R. § 1264.143"
title: "14"
number: "1264.143"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/14/1264.143"
---

# §1264.143. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 1264.141](/cfr/14/1264.141.md) or [§ 1264.142](/cfr/14/1264.142.md), or any amount agreed upon in a compromise or settlement under [§ 1264.145](/cfr/14/1264.145.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. 3809, 51 U.S.C. 20113(a).

### Source

Source: 52 FR 39498, Oct. 22, 1987, unless otherwise noted.