---
kind: "section"
citation: "43 C.F.R. § 35.44"
title: "43"
number: "35.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/43/35.44"
---

# §35.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 35.42](/cfr/43/35.42.md) or [§ 35.43](/cfr/43/35.43.md), or any amount agreed upon in a compromise or settlement under [§ 35.46](/cfr/43/35.46.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 section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.


## Notes

### Authority

Authority: 5 U.S.C. 301; 31 U.S.C. 3801-3812.

### Source

Source: 53 FR 4160, Feb. 12, 1988, unless otherwise noted.