20 CFR 355.44
§ 355.44 Right to administrative offset.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 355.44, § 355.44 Right to administrative offset, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/77917
- Permanent ID
ys:prov:77917@1- SHA-256
de360f9eb9b10af4adae958511a14e1d25973bab963dbae84a9c66204abd25dc
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 355.42 or § 355.43, or any amount agreed upon in a compromise or settlement under § 355.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under this section against a refund of an overpayment of Federal taxes, then or later owing by the United States to the respondent.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.