[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.