[Code of Federal Regulations] [Title 45, Volume 1] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 45CFR79.44] [Page 279] TITLE 45--PUBLIC WELFARE AND HUMAN SERVICES PART 79--PROGRAM FRAUD CIVIL REMEDIES--Table of Contents Sec. 79.44 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. 79.42 or Sec. 79.43, or any amount agreed upon in a compromise or settlement under Sec. 79.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under this subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.