29 C.F.R. § 22.44 Right to administrative offset.
Title 29 - Labor
The amount of any penalty or assessment which has become final, or for which a judgment has been entered under §22.42 or §22.43, or any amount agreed upon in a compromise or settlement under §22.46, 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 29: Labor
PART 22—PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986
§ 22.44 Right to administrative offset.

