---
kind: "section"
citation: "22 C.F.R. § 521.44"
title: "22"
number: "521.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/22/521.44"
---

# §521.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 521.42](/cfr/22/521.42.md) or [§ 521.43](/cfr/22/521.43.md), or any amount agreed upon in a compromise or settlement under [§ 521.46](/cfr/22/521.46.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 owing by the United States to the defendant.


## Notes

### Authority

Authority: 22 U.S.C. 2658; 31 U.S.C. 3801-3812.

### Source

Source: 56 FR 25028, June 3, 1991, unless otherwise noted.