e-CFR data is current as of January 14, 2021 |
Title 45 → Subtitle B → Chapter VI → Part 681 → §681.44 |
Title 45: Public Welfare
PART 681—PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS
The amount of any penalty or assessment which has become final, or for which a judgment has been entered, or any amount agreed upon in a compromise or settlement, 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.