45 CFR § 681.44 - Is there a right to administrative offset?
---
identifier: "/us/cfr/t45/s681.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 681.44 - Is there a right to administrative offset?"
title_number: 45
title_name: "Public Welfare"
section_number: "681.44"
section_name: "Is there a right to administrative offset?"
chapter_name: "NATIONAL SCIENCE FOUNDATION"
part_number: "681"
part_name: "PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
regulatory_source: "74 FR 26794, June 4, 2009, unless otherwise noted."
cfr_part: "681"
---
# 681.44 Is there a right to administrative offset?
The amount of any penalty or assessment which has become final, or for which a judgment has been entered, or any amount agreed upon in a compromise or settlement, 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.