28 CFR § 71.44 - Right to administrative offset.

---
identifier: "/us/cfr/t28/s71.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "28 CFR § 71.44 - Right to administrative offset."
title_number: 28
title_name: "Judicial Administration"
section_number: "71.44"
section_name: "Right to administrative offset."
chapter_name: "DEPARTMENT OF JUSTICE"
part_number: "71"
part_name: "IMPLEMENTATION OF THE PROVISIONS OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 28 U.S.C. 509, 510; 31 U.S.C. 3801-3812; Pub. L. 101-410, 104 Stat. 890, as amended by Pub. L. 104-134, 110 Stat. 1321."
regulatory_source: "Order No. 1268-88, 53 FR 11646, Apr. 8, 1988, unless otherwise noted."
cfr_part: "71"
---


# 71.44 Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 71.42 or § 71.43, or any amount agreed upon in a compromise or settlement under § 71.46, 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.