[Code of Federal Regulations] [Title 34, Volume 1] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR33.44] [Page 86] TITLE 34--EDUCATION PART 33_PROGRAM FRAUD CIVIL REMEDIES ACT--Table of Contents Sec. 33.44 Right to administrative offset. The amount of any penalty or assessment that has become final, or for which a judgment has been entered under Sec. 33.42 or Sec. 33.43, or any amount agreed upon in a compromise or settlement under Sec. 33.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be under this section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant. (Authority: 31 U.S.C. 3806)