22 CFR § 521.44

22 CFR · Foreign Relations

§ 521.44 — Right to administrative offset.

22 CFR § 521.44

TitleTitle 22: Foreign Relations PartPart 521: Implementation of the Program Fraud Civil Remedies Act

SourceeCFR (current through Apr 10, 2026)

This text of 22 C.F.R. § 521.44 (Right to administrative offset.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

22 C.F.R. § 521.44 (2026).

Text

§ 521.44 Right to administrative offset.
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 521.42 or § 521.43, or any amount agreed upon in a compromise or settlement under § 521.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under the subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.

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§ 521.44 Right to administrative offset.

The amount of any penalty or assessment which has become final, or for which a judgment has been entered under § 521.42 or § 521.43, or any amount agreed upon in a compromise or settlement under § 521.46, may be collected by administrative offset under 31 U.S.C. 3716, except that an administrative offset may not be made under the subsection against a refund of an overpayment of Federal taxes, then or later owing by the United States to the defendant.