[Code of Federal Regulations] [Title 41, Volume 3] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 41CFR105-70.044] [Page 519] TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT CHAPTER 105--GENERAL SERVICES ADMINISTRATION PART 105-70_IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986--Table of Contents Sec. 105-70.044 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. 105-70.042 or Sec. 105-70.043, or any amount agreed upon in a compromise or settlement under Sec. 105-70.046, may be collected by administrative offset under 30 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.