---
kind: "section"
citation: "7 C.F.R. § 1.343"
title: "7"
number: "1.343"
heading: "Right to administrative offset."
url: "https://uscodex.org/cfr/7/1.343"
---

# §1.343. Right to administrative offset.


The amount of any penalty or assessment which has become final, or for which a judgment has been entered under [§ 1.341](/cfr/7/1.341.md) or [§ 1.342](/cfr/7/1.342.md) of this part, or any amount agreed upon in a settlement under [§ 1.345](/cfr/7/1.345.md) of this part, 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 respondent.


## Notes

### Authority

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

### Source

Source: 56 FR 9582, Mar. 7, 1991, unless otherwise noted. Correctly designated at 57 FR 3909, Feb. 3, 1992.

### Authority

Authority: 5 U.S.C. 301, unless otherwise noted.