28 C.F.R. § 71.44 Right to administrative offset.
Title 28 - Judicial Administration
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §71.42 or §71.43, or any amount agreed upon in a compromise or settlement under §71.46, 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 28: Judicial Administration
PART 71—IMPLEMENTATION OF THE PROVISIONS OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986
Subpart A—Implementation for Actions Initiated by the Department of Justice
§ 71.44 Right to administrative offset.
