45 CFR § 1149.71 - Is there a right to administrative offset?

---
identifier: "/us/cfr/t45/s1149.71"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "45 CFR § 1149.71 - Is there a right to administrative offset?"
title_number: 45
title_name: "Public Welfare"
section_number: "1149.71"
section_name: "Is there a right to administrative offset?"
chapter_name: "NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES"
subchapter_number: "B"
subchapter_name: "NATIONAL ENDOWMENT FOR THE ARTS"
part_number: "1149"
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]"
authority: "5 U.S.C. App. 8G(a)(2); 20 U.S.C. 959; 28 U.S.C. 2461 note; 31 U.S.C. 3801-3812."
regulatory_source: "79 FR 67081, Nov. 12, 2014, unless otherwise noted."
cfr_part: "1149"
---


# 1149.71 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, 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 you.