---
kind: "section"
citation: "40 C.F.R. § 27.44"
title: "40"
number: "27.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/40/27.44"
---

# §27.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §§ [27.42](/cfr/40/27.42.md) or [27.43](/cfr/40/27.43.md), or any amount agreed upon in a compromise or settlement under [§ 27.46](/cfr/40/27.46.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 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; Pub. L. 101-410, 104 Stat. 890, 28 U.S.C. 2461 note; Pub. L. 104-134, 110 Stat. 1321, 31 U.S.C. 3701 note.

### Source

Source: 53 FR 15182, Apr. 27, 1988, unless otherwise noted.