---
kind: "section"
citation: "15 C.F.R. § 25.44"
title: "15"
number: "25.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/15/25.44"
---

# §25.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §§ [25.42](/cfr/15/25.42.md) and [25.43](/cfr/15/25.43.md), or any amount agreed upon in a compromise or settlement under [§ 25.46](/cfr/15/25.46.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 respondent.


## Notes

### Authority

Authority: Secs. 6101-6104, Pub. L. 99-509, 100 Stat. 1874 (31 U.S.C. 3801-3812); Sec. 4, as amended, and sec. 5, Pub. L. 101-410, 104 Stat. 890 (28 U.S.C. 2461 note); Pub. L. 104-134, 110 Stat. 1321, 28 U.S.C. 2461 note.

### Source

Source: 55 FR 47854, Nov. 16, 1990, unless otherwise noted.