[Code of Federal Regulations] [Title 10, Volume 1] [Revised as of January 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 10CFR13.44] [Page 284] TITLE 10--ENERGY CHAPTER I--NUCLEAR REGULATORY COMMISSION PART 13--PROGRAM FRAUD CIVIL REMEDIES--Table of Contents Sec. 13.44 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. 13.42 or Sec. 13.43, or any amount agreed upon in a compromise or settlement under Sec. 13.46, 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.