{"data":{"id":"us/28-cfr-71.44","jurisdiction":"us","citation":"28 CFR 71.44","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 § 71.42 or § 71.43, or any amount agreed upon in a compromise or settlement under § 71.46, 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 28—Judicial Administration","CHAPTER I—DEPARTMENT OF JUSTICE","PART 71—IMPLEMENTATION OF THE PROVISIONS OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986","Subpart A—Implementation for Actions Initiated by the Department of Justice"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-28.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:14Z","sha256":"b2c8f5559d27b9aa6f8556dabe16dc49596b406f96a7b6606372ef708f00689d","source_id":"us-cfr","stale":true,"prev":"us/28-cfr-71.43","next":"us/28-cfr-71.45"},"notice":"GroundRules: Original legal text. Not legal advice."}