U.S. Code of Federal Regulations

Regulations most recently checked for updates: Sep 16, 2025

§ 681.44 - Is there a right to administrative offset?

The amount of any penalty or assessment which has become final, or for which a judgment has been entered, or any amount agreed upon in a compromise or settlement, may be collected by administrative offset under 31 U.S.C. 3716,except,then.