[Code of Federal Regulations]
[Title 6, Volume 1]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 6CFR13.44]

[Page 68]
 
                       TITLE 6--HOMELAND SECURITY
 
   CHAPTER I--DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY
 
PART 13_PROGRAM FRAUD CIVIL REMEDIES--Table of Contents
 
Sec.  13.44  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.  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 that 
subsection against a refund of an overpayment of Federal taxes, then or 
later owing by the United States to the Defendant.