---
kind: "section"
citation: "20 C.F.R. § 355.44"
title: "20"
number: "355.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/20/355.44"
---

# §355.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 355.42](/cfr/20/355.42.md) or [§ 355.43](/cfr/20/355.43.md), or any amount agreed upon in a compromise or settlement under [§ 355.46](/cfr/20/355.46.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 section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the respondent.


## Notes

### Authority

Authority: 31 U.S.C. 3809; sec. 5203, Pub. L. 118-159, 138 Stat. 1773.

### Source

Source: 52 FR 47706, Dec. 16, 1987, as amended at 90 FR 25144, June 16, 2025, unless otherwise noted.