22 CFR § 224.44 - Right to administrative offset.
---
identifier: "/us/cfr/t22/s224.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "22 CFR § 224.44 - Right to administrative offset."
title_number: 22
title_name: "Foreign Relations"
section_number: "224.44"
section_name: "Right to administrative offset."
chapter_name: "AGENCY FOR INTERNATIONAL DEVELOPMENT"
part_number: "224"
part_name: "IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "22 U.S.C. 2381; 31 U.S.C. 3801-3812."
regulatory_source: "52 FR 45313, Nov. 27, 1987, unless otherwise noted."
cfr_part: "224"
---
# 224.44 Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 224.42 or § 224.43, or any amount agreed upon in a compromise or settlement under § 224.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under the subsection against a refund of an overpayment of Federal taxes, then or later owning by the United States to the defendant.