The amount of any penalty or assessment that has become final, or for which a judgment has been entered under § 13.42 or § 13.43 ,or any amount agreed upon in a compromise or settlement under § 13.46 , 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.