---
kind: "section"
citation: "45 C.F.R. § 681.44"
title: "45"
number: "681.44"
heading: "Is there a right to administrative offset?"
url: "https://uscodex.org/cfr/45/681.44"
---

# §681.44. 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 under [31 U.S.C. 3716](/usc/31/3716.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

### Source

Source: 74 FR 26794, June 4, 2009, unless otherwise noted.