---
kind: "section"
citation: "34 C.F.R. § 33.44"
title: "34"
number: "33.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/34/33.44"
---

# §33.44. Right to administrative offset.


The amount of any penalty or assessment that has become final, or for which a judgment has been entered under [§ 33.42](/cfr/34/33.42.md) or [§ 33.43](/cfr/34/33.43.md), or any amount agreed upon in a compromise or settlement under [§ 33.46](/cfr/34/33.46.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 under this section 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: 53 FR 15675, May 3, 1988, unless otherwise noted.