14 C.F.R. § 1264.143 Right to administrative offset.
Title 14 - Aeronautics and Space
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §1264.141 or §1264.142, or any amount agreed upon in a compromise or settlement under §1264.145, 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.
Title 14: Aeronautics and Space
PART 1264—IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL PENALTIES ACT OF 1986
§ 1264.143 Right to administrative offset.

