22 C.F.R. § 521.44
Current through November 30, 2024
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 521.42 or § 521.43 , or any amount agreed upon in a compromise or settlement under § 521.46 , 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 owing by the United States to the defendant.
22 C.F.R. §521.44