§ 224.44. Right to administrative offset.
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/us/cfr/t22/s§ 224.44A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 224.42 or § 224.43, or any amount agreed upon in a compromise or settlement under § 224.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under the subsection against a refund of an overpayment of Federal taxes, then or later owning by the United States to the defendant.
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§ 224.44
Right to administrative offset.
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