10 CFR § 1013.44 - Right to administrative offset.

---
identifier: "/us/cfr/t10/s1013.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "10 CFR § 1013.44 - Right to administrative offset."
title_number: 10
title_name: "Energy"
section_number: "1013.44"
section_name: "Right to administrative offset."
chapter_name: "DEPARTMENT OF ENERGY (GENERAL PROVISIONS)"
part_number: "1013"
part_name: "PROGRAM FRAUD CIVIL REMEDIES AND PROCEDURES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3801-3812; 28 U.S.C. 2461 note."
regulatory_source: "53 FR 44385, Nov. 3, 1988, unless otherwise noted."
cfr_part: "1013"
---


# 1013.44 Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 1013.42 or § 1013.43 of this part, or any amount agreed upon in a compromise or settlement under § 1013.46 of this part, 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.