{"data":{"id":"us/31-cfr-16.44","jurisdiction":"us","citation":"31 CFR 16.44","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 § 16.42 or § 16.43, or any amount agreed upon in a compromise or settlement under § 16.46, 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 31—Money and Finance: Treasury","Subtitle A—Office of the Secretary of the Treasury","PART 16—REGULATIONS IMPLEMENTING THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"a5d4c21cc3654ab4fb6f83835503fd5448ff66b2e9ad0949d01d9d3285562ed6","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-16.43","next":"us/31-cfr-16.45"},"notice":"GroundRules: Original legal text. Not legal advice."}