\ 6cfr \ TITLE 6 - HOMELAND SECURITY (6 CFR) \ 6 CFR PART 13--PROGRAM FRAUD CIVIL REMEDIES (Part 13 added 10/12/05; 70 FR 59209). \ § 13.44 Right to administrative offset.
Previous Document Next Document
13.44 Right to administrative offset.
The amount of any penalty or assessment that has become final, or for which a judgment has been entered under
,or any amount agreed upon in a compromise or settlement under
, may be collected by administrative offset under 31 U.S.C. 3716,except that an administrative offset may not be Made under that subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the Defendant.