{"data":{"id":"us/5-cfr-185.144","jurisdiction":"us","citation":"5 CFR 185.144","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 § 185.142 or § 185.143, or any amount agreed upon in a compromise or settlement under § 185.146, may be collected by administrative offset under section 3716 of title 31, United States Code, except that an administrative offset may not be made under section 3716 against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.","path":["Title 5—Administrative Personnel","CHAPTER I—OFFICE OF PERSONNEL MANAGEMENT","SUBCHAPTER B—CIVIL SERVICE REGULATIONS","PART 185—PROGRAM FRAUD CIVIL REMEDIES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-5.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:53Z","sha256":"bd914da8e02e435a4faee71877e8bb7d26558993af5a9f45a8fddb8f85cc522c","source_id":"us-cfr","stale":true,"prev":"us/5-cfr-185.143","next":"us/5-cfr-185.145"},"notice":"GroundRules: Original legal text. Not legal advice."}