{"data":{"id":"us/22-cfr-521.44","jurisdiction":"us","citation":"22 CFR 521.44","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 § 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.","path":["Title 22—Foreign Relations","CHAPTER V—UNITED STATES AGENCY FOR GLOBAL MEDIA","PART 521—IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-22.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:49Z","sha256":"0cf94722db98e9cb26f8a4a1830cb8009b2f635d7e9d9bf22d46fef59cee3a18","source_id":"us-cfr","stale":true,"prev":"us/22-cfr-521.43","next":"us/22-cfr-521.45"},"notice":"GroundRules: Original legal text. Not legal advice."}