5 CFR § 185.144 - Right to administrative offset.

---
identifier: "/us/cfr/t5/s185.144"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "5 CFR § 185.144 - Right to administrative offset."
title_number: 5
title_name: "Administrative Personnel"
section_number: "185.144"
section_name: "Right to administrative offset."
chapter_name: "OFFICE OF PERSONNEL MANAGEMENT"
subchapter_number: "B"
subchapter_name: "CIVIL SERVICE REGULATIONS"
part_number: "185"
part_name: "PROGRAM FRAUD CIVIL REMEDIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "28 U.S.C. 2461 note; 31 U.S.C. 3801-3812."
regulatory_source: "60 FR 7891, Feb. 10, 1995, unless otherwise noted."
cfr_part: "185"
---


# 185.144 Right to administrative offset.

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.