20 CFR § 355.44 - Right to administrative offset.

---
identifier: "/us/cfr/t20/s355.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 355.44 - Right to administrative offset."
title_number: 20
title_name: "Employees' Benefits"
section_number: "355.44"
section_name: "Right to administrative offset."
chapter_name: "RAILROAD RETIREMENT BOARD"
subchapter_number: "E"
subchapter_name: "ADMINISTRATIVE REMEDIES FOR FRAUDULENT CLAIMS OR STATEMENTS"
part_number: "355"
part_name: "REGULATIONS UNDER THE ADMINISTRATIVE FALSE CLAIMS ACT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 3809; sec. 5203, Pub. L. 118-159, 138 Stat. 1773."
regulatory_source: "52 FR 47706, Dec. 16, 1987, as amended at 90 FR 25144, June 16, 2025, unless otherwise noted."
cfr_part: "355"
---


# 355.44 Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 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.