---
kind: "section"
citation: "6 C.F.R. § 13.44"
title: "6"
number: "13.44"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/6/13.44"
---

# §13.44. Right to administrative offset.


The amount of any penalty or assessment that has become final, or for which a judgment has been entered under [§ 13.42](/cfr/6/13.42.md) or [§ 13.43](/cfr/6/13.43.md), or any amount agreed upon in a compromise or settlement under [§ 13.46](/cfr/6/13.46.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 that subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the Defendant.


## Notes

### Authority

Authority: Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C., Ch. 1, sections 101 et seq. ); 5 U.S.C. 301; 31 U.S.C. 3801-3812.

### Source

Source: 70 FR 59211, Oct. 12, 2005, unless otherwise noted.