---
kind: "section"
citation: "45 C.F.R. § 79.44"
title: "45"
number: "79.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/45/79.44"
---

# §79.44. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 79.42](/cfr/45/79.42.md) or [§ 79.43](/cfr/45/79.43.md), or any amount agreed upon in a compromise or settlement under [§ 79.46](/cfr/45/79.46.md), 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

### Authority

Authority: 31 U.S.C. 3801-3812.

### Source

Source: 53 FR 11659, Apr. 8, 1988, unless otherwise noted.