22 CFR § 521.44 - Right to administrative offset.

---
identifier: "/us/cfr/t22/s521.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "22 CFR § 521.44 - Right to administrative offset."
title_number: 22
title_name: "Foreign Relations"
section_number: "521.44"
section_name: "Right to administrative offset."
chapter_name: "UNITED STATES AGENCY FOR GLOBAL MEDIA"
part_number: "521"
part_name: "IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "22 U.S.C. 2658; 31 U.S.C. 3801-3812."
regulatory_source: "56 FR 25028, June 3, 1991, unless otherwise noted."
cfr_part: "521"
---


# 521.44 Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 521.42 or § 521.43, or any amount agreed upon in a compromise or settlement under § 521.46, 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 owing by the United States to the defendant.