{"data":{"id":"us/45-cfr-1149.71","jurisdiction":"us","citation":"45 CFR 1149.71","heading":"Is there a right to administrative offset?","body":"The amount of any penalty or assessment which has become final, or for which a judgment has been entered, or any amount agreed upon in a compromise or settlement, may be collected by administrative offset, 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 you.","path":["Title 45—Public Welfare","Subtitle B—Regulations Relating to Public Welfare","CHAPTER XI—NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES","SUBCHAPTER B—NATIONAL ENDOWMENT FOR THE ARTS","PART 1149—PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS","Subpart G—Decisions and Appeals"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"391f3e42e848df1cedefbaf37edb9b4105fadf286a175965a069e8be010374f8","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-1149.70","next":"us/45-cfr-1149.72"},"notice":"GroundRules: Original legal text. Not legal advice."}