---
kind: "section"
citation: "38 C.F.R. § 42.44"
title: "38"
number: "42.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/38/42.44"
---

# §42.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 42.42](/cfr/38/42.42.md) or [§ 42.43](/cfr/38/42.43.md) of this part, or any amount agreed upon in a compromise or settlement under [§ 42.46](/cfr/38/42.46.md) of this part, 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, secs. 6101-6104, 100 Stat. 1874, codified at 31 U.S.C. 3801-3812.

### Source

Source: 53 FR 16710, May 11, 1988, unless otherwise noted.