[Code of Federal Regulations] [Title 38, Volume 2] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 38CFR42.44] [Page 754] TITLE 38--PENSIONS, BONUSES, AND VETERANS' RELIEF CHAPTER I--DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) PART 42--STANDARDS IMPLEMENTING THE PROGRAM FRAUD CIVIL REMEDIES ACT--Table of Contents Sec. 42.44 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. 42.42 or Sec. 42.43 of this part, or any amount agreed upon in a compromise or settlement under Sec. 42.46 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 subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.