---
kind: "section"
citation: "5 C.F.R. § 185.144"
title: "5"
number: "185.144"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/5/185.144"
---

# §185.144. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 185.142](/cfr/5/185.142.md) or [§ 185.143](/cfr/5/185.143.md), or any amount agreed upon in a compromise or settlement under [§ 185.146](/cfr/5/185.146.md), may be collected by administrative offset under [section 3716](/usc/31/3716.md) of title 31, United States Code, except that an administrative offset may not be made under [section 3716](/cfr/5/3716.md) against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.


## Notes

### Authority

Authority: 28 U.S.C. 2461 note; 31 U.S.C. 3801-3812.

### Source

Source: 60 FR 7891, Feb. 10, 1995, unless otherwise noted.