[Code of Federal Regulations]
[Title 22, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 22CFR35.44]

[Page 145-146]
 
                       TITLE 22--FOREIGN RELATIONS
 
                     CHAPTER I--DEPARTMENT OF STATE
 
PART 35_PROGRAM FRAUD CIVIL REMEDIES--Table of Contents
 
Sec.  35.44  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.  35.42 or Sec.  35.43, 
or any amount agreed upon in a compromise or settlement under Sec.  
35.46, may be collected by

[[Page 146]]

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.