40 CFR § 27.44 - Right to administrative offset.

---
identifier: "/us/cfr/t40/s27.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 27.44 - Right to administrative offset."
title_number: 40
title_name: "Protection of Environment"
section_number: "27.44"
section_name: "Right to administrative offset."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "27"
part_name: "PROGRAM FRAUD CIVIL REMEDIES"
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. 3801-3812; Pub. L. 101-410, 104 Stat. 890, 28 U.S.C. 2461 note; Pub. L. 104-134, 110 Stat. 1321, 31 U.S.C. 3701 note."
regulatory_source: "53 FR 15182, Apr. 27, 1988, unless otherwise noted."
cfr_part: "27"
---


# 27.44 Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §§ 27.42 or 27.43, or any amount agreed upon in a compromise or settlement under § 27.46, 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 defendant.