14 CFR § 1264.143 - Right to administrative offset.

---
identifier: "/us/cfr/t14/s1264.143"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "14 CFR § 1264.143 - Right to administrative offset."
title_number: 14
title_name: "Aeronautics and Space"
section_number: "1264.143"
section_name: "Right to administrative offset."
chapter_name: "NATIONAL AERONAUTICS AND SPACE ADMINISTRATION"
part_number: "1264"
part_name: "IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL PENALTIES ACT OF 1986"
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. 3809, 51 U.S.C. 20113(a)."
regulatory_source: "52 FR 39498, Oct. 22, 1987, unless otherwise noted."
cfr_part: "1264"
---


# 1264.143 Right to administrative offset.

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.