6 CFR § 13.44 - Right to administrative offset.

---
identifier: "/us/cfr/t6/s13.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "6 CFR § 13.44 - Right to administrative offset."
title_number: 6
title_name: "Domestic Security"
section_number: "13.44"
section_name: "Right to administrative offset."
chapter_name: "DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY"
part_number: "13"
part_name: "ADMINISTRATIVE REMEDIES FOR FALSE CLAIMS AND STATEMENTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Pub. L. 107-296, 116 Stat. 2135 (6 U.S.C., Ch. 1, sections 101 ); 5 U.S.C. 301; 31 U.S.C. 3801-3812."
regulatory_source: "70 FR 59211, Oct. 12, 2005, unless otherwise noted."
cfr_part: "13"
---


# 13.44 Right to administrative offset.

The amount of any penalty or assessment that has become final, or for which a judgment has been entered under § 13.42 or § 13.43, or any amount agreed upon in a compromise or settlement under § 13.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be Made under that subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the Defendant.