14 CFR 1264.143
§ 1264.143 Right to administrative offset.
United States · 14 CFR — Aeronautics and Space · Status: effective
Cite this
- Citation
- 14 CFR 1264.143, § 1264.143 Right to administrative offset, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/60720
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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 § 1264.141 or § 1264.142, or any amount agreed upon in a compromise or settlement under § 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.