---
kind: "section"
citation: "29 C.F.R. § 22.44"
title: "29"
number: "22.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/29/22.44"
---

# §22.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 22.42](/cfr/29/22.42.md) or [§ 22.43](/cfr/29/22.43.md), or any amount agreed upon in a compromise or settlement under [§ 22.46](/cfr/29/22.46.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: Pub. L. 99-509, §§ 6101-6104, 100 Stat. 1874, 31 U.S.C. 3801-3812.

### Source

Source: 52 FR 48492, Dec. 22, 1987, unless otherwise noted.