45 CFR 1149.71
§ 1149.71 Is there a right to administrative offset?
United States · 45 CFR — Public Welfare · Status: effective
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- Citation
- 45 CFR 1149.71, § 1149.71 Is there a right to administrative offset?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/220199
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Full text
The amount of any penalty or assessment which has become final, or for which a judgment has been entered, or any amount agreed upon in a compromise or settlement, may be collected by administrative offset, 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 you.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.