---
kind: "section"
citation: "22 C.F.R. § 224.44"
title: "22"
number: "224.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/22/224.44"
---

# §224.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 224.42](/cfr/22/224.42.md) or [§ 224.43](/cfr/22/224.43.md), or any amount agreed upon in a compromise or settlement under [§ 224.46](/cfr/22/224.46.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 the subsection against a refund of an overpayment of Federal taxes, then or later owning by the United States to the defendant.


## Notes

### Authority

Authority: 22 U.S.C. 2381; 31 U.S.C. 3801-3812.

### Source

Source: 52 FR 45313, Nov. 27, 1987, unless otherwise noted.