{"data":{"id":"us/20-cfr-355.44","jurisdiction":"us","citation":"20 CFR 355.44","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 § 355.42 or § 355.43, or any amount agreed upon in a compromise or settlement under § 355.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under this section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the respondent.","path":["Title 20—Employees' Benefits","CHAPTER II—RAILROAD RETIREMENT BOARD","SUBCHAPTER E—ADMINISTRATIVE REMEDIES FOR FRAUDULENT CLAIMS OR STATEMENTS","PART 355—REGULATIONS UNDER THE ADMINISTRATIVE FALSE CLAIMS ACT"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"de360f9eb9b10af4adae958511a14e1d25973bab963dbae84a9c66204abd25dc","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-355.43","next":"us/20-cfr-355.45"},"notice":"GroundRules: Original legal text. Not legal advice."}