34 C.F.R. § 33.44
Current through September 30, 2024
The amount of any penalty or assessment that has become final, or for which a judgment has been entered under § 33.42 or § 33.43 , or any amount agreed upon in a compromise or settlement under § 33.46 , may be collected by administrative offset under 31 U.S.C. 3716 , except that an administrative offset may not be under this section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.
34 C.F.R. §33.44
Authority: 31 U.S.C. 3806