---
kind: "section"
citation: "45 C.F.R. § 1149.71"
title: "45"
number: "1149.71"
heading: "Is there a right to administrative offset?"
url: "https://uscodex.org/cfr/45/1149.71"
---

# §1149.71. Is there a right to administrative offset?


The amount of any penalty or assessment which has become final, or for which a judgment has been entered, or any amount agreed upon in a compromise or settlement, may be collected by administrative offset, 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 you.


## Notes

### Authority

Authority: 5 U.S.C. App. 8G(a)(2); 20 U.S.C. 959; 28 U.S.C. 2461 note; 31 U.S.C. 3801-3812.

### Source

Source: 79 FR 67081, Nov. 12, 2014, unless otherwise noted.