28 CFR 71.44 - Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 71.42 or § 71.43, or any amount agreed upon in a compromise or settlement under § 71.46, 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 28 published on 2015-11-24
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 28 CFR Part 71 after this date.