[Code of Federal Regulations]
[Title 5, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 5CFR185.144]

[Page 62]
 
                    TITLE 5--ADMINISTRATIVE PERSONNEL
 
                CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT
 
PART 185--PROGRAM FRAUD CIVIL REMEDIES--Table of Contents
 
Sec. 185.144  Right to administrative offset.

    The amount of any penalty or assessment which has become final, or 
for which a judgment has been entered under Sec. 185.142 or 
Sec. 185.143, or any amount agreed upon in a compromise or settlement 
under Sec. 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.