---
kind: "section"
citation: "31 C.F.R. § 16.44"
title: "31"
number: "16.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/31/16.44"
---

# §16.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 16.42](/cfr/31/16.42.md) or [§ 16.43](/cfr/31/16.43.md), or any amount agreed upon in a compromise or settlement under [§ 16.46](/cfr/31/16.46.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: 31 U.S.C. 3801-3812.

### Source

Source: 52 FR 35071, Sept. 17, 1987, unless otherwise noted.