[Code of Federal Regulations] [Title 31, Volume 1] [Revised as of July 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR16.44] [Page 208-209] TITLE 31--MONEY AND FINANCE: TREASURY PART 16--REGULATIONS IMPLEMENTING THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986--Table of Contents Sec. 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 Sec. 16.42 or Sec. 16.43, or any amount agreed upon in a compromise or settlement under Sec. 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 [[Page 209]] owing by the United States to the defendant.