5 CFR 185.144
§ 185.144 Right to administrative offset.
United States · 5 CFR — Administrative Personnel · Status: effective
Cite this
- Citation
- 5 CFR 185.144, § 185.144 Right to administrative offset, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/5437
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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 under § 185.142 or § 185.143, or any amount agreed upon in a compromise or settlement under § 185.146, may be collected by administrative offset under section 3716 of title 31, United States Code, except that an administrative offset may not be made under section 3716 against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.