31 CFR 16.44 - Right to administrative offset.

§ 16.44 Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 16.42 or § 16.43, or any amount agreed upon in a compromise or settlement under § 16.46, 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.

Title 31 published on 2013-07-01

no entries appear in the Federal Register after this date.

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