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e-CFR data is current as of February 23, 2021 |
Title 22 → Chapter I → Subchapter D → Part 35 → §35.44 |
Title 22: Foreign Relations
PART 35—PROGRAM FRAUD CIVIL REMEDIES
§35.44 Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §35.42 or §35.43, or any amount agreed upon in a compromise or settlement under §35.46, may be collected by administrative offset under 31 U.S.C. 3716, 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.