{"data":{"id":"us/6-cfr-13.44","jurisdiction":"us","citation":"6 CFR 13.44","heading":"Right to administrative offset.","body":"The amount of any penalty or assessment that has become final, or for which a judgment has been entered under § 13.42 or § 13.43, or any amount agreed upon in a compromise or settlement under § 13.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be Made under that subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the Defendant.","path":["Title 6—Domestic Security","CHAPTER I—DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY","PART 13—ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-6.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:54Z","sha256":"e74d788084e323f22e7bee21c52d02bb893180084327086341860f31cf13cb86","source_id":"us-cfr","stale":true,"prev":"us/6-cfr-13.43","next":"us/6-cfr-13.45"},"notice":"GroundRules: Original legal text. Not legal advice."}