43 C.F.R. § 35.44
Current through October 31, 2024
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 35.42 or § 35.43 , or any amount agreed upon in a compromise or settlement under § 35.46 of this part, may be collected by administrative offset under 31 U.S.C. 3716 , except that an administrative offset may not be made under this section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.
43 C.F.R. §35.44