[Code of Federal Regulations]

[Title 14, Volume 5]

[Revised as of January 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 14CFR1264.143]



[Page 388]

 

                     TITLE 14--AERONAUTICS AND SPACE

 

                          SPACE ADMINISTRATION

 

PART 1264_IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL PENALTIES ACT OF 

1986--Table of Contents

 

Sec. 1264.143  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. 1264.141 or Sec. 

1264.142, or any amount agreed upon in a compromise or settlement under 

Sec. 1264.145, 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.