---
kind: "section"
citation: "28 C.F.R. § 71.44"
title: "28"
number: "71.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/28/71.44"
---

# §71.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 71.42](/cfr/28/71.42.md) or [§ 71.43](/cfr/28/71.43.md), or any amount agreed upon in a compromise or settlement under [§ 71.46](/cfr/28/71.46.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 defendant.


## Notes

### Authority

Authority: 5 U.S.C. 301; 28 U.S.C. 509, 510; 31 U.S.C. 3801-3812; Pub. L. 101-410, 104 Stat. 890, as amended by Pub. L. 104-134, 110 Stat. 1321.

### Source

Source: Order No. 1268-88, 53 FR 11646, Apr. 8, 1988, unless otherwise noted.