---
kind: "section"
citation: "41 C.F.R. § 105-70.044"
title: "41"
number: "105-70.044"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/41/105-70.044"
---

# §105-70.044. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 105-70.042](/cfr/41/105-70.042.md) or [§ 105-70.043](/cfr/41/105-70.043.md), or any amount agreed upon in a compromise or settlement under [§ 105-70.046](/cfr/41/105-70.046.md), may be collected by administrative offset under [30 U.S.C. 3716](/usc/30/3716.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: 40 U.S.C. 121(c); 31 U.S.C. 3809.

### Source

Source: 52 FR 45188, Nov. 25, 1987, unless otherwise noted.