---
kind: "section"
citation: "45 C.F.R. § 1174.41"
title: "45"
number: "1174.41"
heading: "Rights to administrative offset."
url: "https://uscodex.org/cfr/45/1174.41"
---

# §1174.41. Rights to administrative offset.


The authority may make an administrative offset under [31 U.S.C. 3716](/usc/31/3716.md) to collect the amount of any penalty or assessment which has become final, for which a judgment has been entered, or which the parties agree upon in a compromise or settlement. However, the authority may not make an administrative offset under this subsection against a Federal tax refund that the United States owes to the defendant then or at a later time.


## Notes

### Authority

Authority: 31 U.S.C. 3801-3812; 5 U.S.C. App. 8G(a)(2).

### Source

Source: 86 FR 44628, Aug. 13, 2021, unless otherwise noted.