{"data":{"id":"us/14-cfr-1264.143","jurisdiction":"us","citation":"14 CFR 1264.143","heading":"Right to administrative offset.","body":"The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 1264.141 or § 1264.142, or any amount agreed upon in a compromise or settlement under § 1264.145, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under this subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.","path":["Title 14—Aeronautics and Space","CHAPTER V—NATIONAL AERONAUTICS AND SPACE ADMINISTRATION","PART 1264—IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL PENALTIES ACT OF 1986"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-14.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:20Z","sha256":"cfe1e76a81975dfb6fcec0608d34eb0181c3404748d9b5dfbe0e2f8612138c82","source_id":"us-cfr","stale":true,"prev":"us/14-cfr-1264.142","next":"us/14-cfr-1264.144"},"notice":"GroundRules: Original legal text. Not legal advice."}