38 CFR § 42.44 - Right to administrative offset.

---
identifier: "/us/cfr/t38/s42.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "38 CFR § 42.44 - Right to administrative offset."
title_number: 38
title_name: "Pensions, Bonuses, and Veterans' Relief"
section_number: "42.44"
section_name: "Right to administrative offset."
chapter_name: "DEPARTMENT OF VETERANS AFFAIRS"
part_number: "42"
part_name: "STANDARDS IMPLEMENTING 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: "Pub. L. 99-509, secs. 6101-6104, 100 Stat. 1874, codified at 31 U.S.C. 3801-3812."
regulatory_source: "53 FR 16710, May 11, 1988, unless otherwise noted."
cfr_part: "42"
---


# 42.44 Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 42.42 or § 42.43 of this part, or any amount agreed upon in a compromise or settlement under § 42.46 of this part, 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.