[Code of Federal Regulations] [Title 22, Volume 1] [Revised as of April 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 22CFR224.44] [Page 930] TITLE 22--FOREIGN RELATIONS CHAPTER II--AGENCY FOR INTERNATIONAL DEVELOPMENT PART 224--IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT--Table of Contents Sec. 224.44 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. 224.42 or Sec. 224.43, or any amount agreed upon in a compromise or settlement under Sec. 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.